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Showing 2171–2180 of 65169 articles for “Art. L 232-23 · Art. A 123-61”
Where the settlor's rights representing the property or rights transferred into the trust assets are entered on his balance sheet, the share of profit corresponding to these rights is determined accor…
Where the determination of the income tax regime or the application of exemption regimes depends on the amount of turnover, the turnover generated by the management of the trust assets is added to tha…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
In the event of non-compliance with their corporate purpose, companies defined in Article 238 bis HW must pay the Treasury compensation equal to 25% of the fraction of the capital that has not been us…
Where the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…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. - When the redemption premium provided for at the time of issue or at the time of the original acquisition of the right exceeds 10% of the nominal value or acquisition price of that right, or when…
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…
In the event of non-compliance with the condition of exclusivity of their activity, the companies defined in Article 238 bis HE must pay the Treasury compensation equal to 25% of the fraction of the c…
The personal data recorded in the processing is kept for a period of twenty-four months from the date of completion of the pathway to integration through economic activity, or from the date of collect…
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