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Showing 2391–2400 of 70423 articles for “Art. L 232-23 · Art. A 123-61 · C. com. Art. L 227-2-1”
Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
I. - In the event of non-compliance with the condition of exclusivity of their activity or in the event of transfer of their co-ownership shares referred to in Article 238 bis HP within a period of le…
I. - Natural or legal persons carrying on a commercial, industrial, craft, agricultural or liberal profession activity are authorised to revalue their non-depreciable fixed assets, including equity in…
I. - In the event of a transfer for valuable consideration of all or part of the settlor's rights representing the assets or rights transferred into the trust assets which are not entered on the balan…
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…
The customs officer appointed to carry out a judicial police mission shall immediately report to the public prosecutor or the requesting investigating judge if the latter has ordered such diligence. H…
The costs incurred by the procedures for authorising the import of natural mineral water are borne by the applicant.
I. - In the event of the assignment or cancellation of all or part of the settlor's rights representing the property or rights transferred to the trust assets, the results of the trust assets shall be…
A decree sets out the terms of application of articles 238 bis HO à 238 bis HT, including reporting obligations.
The trustee is bound by the reporting obligations normally incumbent on companies subject to the partnership tax regime defined in Article 8.
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