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Showing 2411–2420 of 65033 articles for “Art. L 141-23 à L 141-32”
I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…
The services listed under numbers 178 to 180 of Table 5 give rise to the collection of the following fees: Service number the service (table 5 of article appendix 4-7) Designation of service Emolument…
The services listed under numbers 196 to 211 of the table referred to in article A. 444-53 give rise to the collection of the following fees:Number of the service (table 5 of article appendix 4-7) Des…
The services listed under numbers 182 to 195 of Table 5 give rise to the collection of the following fees: Service number the service (table 5) of article appendix 4-7) Designation of service Fee 182…
Checking the purchaser's criminal record against the criminal record (number 181 of table 5) gives rise to the collection of the following fees:1° In the case of acquisition by one or more natural per…
The shares subscribed for must be in registered form. No single person may hold, directly or indirectly, more than 25% of the capital of a company defined in article 238 bis HE. This last provision is…
In the event that the company is dissolved or its capital is reduced, the Minister for the Economy, Finance and the Budget may order the tax reduction provided for in article 199 unvicies the year in…
The companies defined in Article 238 bis HE must make their investments in the form of:a. Subscriptions to the capital of companies that are subject to corporation tax under ordinary law and whose sol…
Where the settlor's rights representing the property or rights transferred into the trust assets are not recorded in the balance sheet of a company, the trust income is taxed in the name of each settl…
I. - The provisions of I of article 238 bis I relating to the revaluation of non-depreciable fixed assets are extended to depreciable fixed assets appearing in the balance sheet for the first financia…
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