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Showing 1461–1470 of 37612 articles for “Art. L 312-23”
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…
…r corporation tax, cash subscriptions made between 1 January 1998 and 31 December 2010 to the capital of companies subject to corporation tax under the conditions of ordinary law whose business is the…
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…
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…
When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…
For the assessment of income tax or corporation tax, cash subscriptions to the capital of limited companies subject to corporation tax under the conditions of ordinary law and whose sole activity is t…
In the event of the dissolution of the company or a reduction in its capital, the Minister for the Economy, Finance and the Budget may order the reintegration of sums deducted pursuant to article 217…
I. - The payment of compensation which is allocated to French natural or legal persons affected by a measure of nationalisation, expropriation or any other restrictive measure of a similar nature take…
The trustee is bound by the reporting obligations normally incumbent on companies subject to the partnership tax regime defined in Article 8.
A decree sets out the terms of application of articles 238 bis HO à 238 bis HT, including reporting obligations.
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