Article 238 quindecies
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies and realised in the context of a commercial, industrial, craft, liberal or agricultural activity on the occasion of the transfe…
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Showing 2541–2550 of 48530 articles for “Art. L 145-16 · Cass. 3e civ. 11 February 1987 · Cass. 3e civ. 23 July 1986 · Cass. 3e civ. 29 February 1972”
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies and realised in the context of a commercial, industrial, craft, liberal or agricultural activity on the occasion of the transfe…
I. - The second group comprises the following three categories of cinemas:1° Category C: cinemas located in urban units with a population of 100,000 or more;2° Category D: cinemas located in urban uni…
When the Agence française de lutte contre le dopage (French Anti-Doping Agency) has evidence to suggest a breach of the provisions of articles L. 241-2 and L. 241-3, the Secretary General of the Agenc…
The companies defined in Article 238 bis HW may not benefit from the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various provisions of an…
Real estate investment trusts (sociétés civiles de placement immobilier) with a purpose in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a publ…
The communication of the annual accounts of collective management organisations to the Minister responsible for culture pursuant to Article L. 326-10 must include: 1° The transparency report mentioned…
Income from housing let to their members by non-trading property companies for progressive home ownership operating in accordance with articles L. 443-6-2 to L. 443-6-13 of the construction and housin…
In the month following registration in the register mentioned in article L. 141-3, this registration is published on the website of the agency mentioned in article L. 141-2. It updates the list of ope…
Forestry groupings formed under the conditions set out in articles L. 331-1 to L. 331-15 of the Forestry Code are not subject to corporation tax; but each of their members is personally liable, for th…
Reinsurance treaties relating to commitments entered into under this plan stipulate that the assignees agree to submit to documentary and on-site inspections and expert appraisals carried out by the p…
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