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Showing 4111–4120 of 4125 articles for “Art. Loi 2010-1657”
I. - Taxation of the capital gain realised, directly or through an intermediary, in connection with a contribution of transferable securities, corporate rights, securities or rights relating thereto a…
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I. - A company, hereinafter referred to as the "parent company", may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds a…
I. - Industrial, commercial or agricultural businesses taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 s…
…et the conditions provided for in II or IIIa of article 163 quinquies B or to l'article 1er-1 de la loi n° 85-695 du 11 juillet 1985 portant diverses dispositions d'ordre économique et financier et qu…
I. - 1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits and to Articles 150 UB and 150 UC, net gains from disposals for conside…
The standard of ethics "securing the interventions of the statutory auditor-implementation of the risks and safeguards approach", approved by the Minister of Justice, is set out below: Ethical standar…
The professional practice standards relating to the justification of assessments in the statutory auditor's reports on the annual and consolidated financial statements, approved by the Minister of Jus…
1. The net incomes of the various categories entering into the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out i…
Heading 5-Operations involving real estate and business assets 51. Amicable acquisition of buildings for valuable consideration . 511. Simple sale 5111. 5111 Immobilisation indemnity 1. Deliberation a…
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