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Showing 2751–2760 of 68785 articles for “Art. II and III”
…with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302 septies A bis and taking into account only profits made in businesses operated in France, those mentioned in a, e,…
…ons of this article apply to capital gains, other than those referred to in the second paragraph of II of article 238 octies, realised before the entry into force, under conditions set by decree in th…
…ty to the Agreement on the European Economic Area a proportion of net tonnage at least equal to 25% and that it undertakes to maintain or increase, during the ten-year period referred to in III, the p…
I. - 1. Where a legal entity established in France and liable for corporation tax operates a business outside France or holds directly or indirectly more than 50% of the shares, stocks, financial righ…
1. Capital gains subject to tax at the reduced rate provided for in a of I of article 219, reduced by the amount of this tax, are transferred to a special reserve. The entry to this special reserve ce…
I. - The provisions set out in 7a of Article 38, in Ib and in V of article 93 quater, to articles 112,115,120,121,151 octies, 151 octies A, 151 octies B, 151 nonies, 208 C, 208 C bis, 210 A to 210 C,…
(Paragraph not applicable)The additional payment made by cooperative production societies pursuant to the article 40 of law no. 78-763 of 19 July 1978 on the status of these companies, on the occasion…
…e at least equal to that mentioned in the first paragraph of I of Article L. 214-30 of the Monetary and Financial Code. The assets of the fund, the société de libre partenariat or the venture capital…
…ed as a complete branch of activity, provided that the contributing company complies with the rules and conditions set out in the third and fourth paragraphs of 7 bis of the article 38. The same appli…
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
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