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Showing 711–720 of 30643 articles for “Art. R 123-238”
I. - As an exception to the provisions of Article 238 quater I,when the trust contract is terminated, the profits or losses as well as the capital gains or losses resulting from the transfer of the as…
A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.
The contribution provided for by Article L. 245-1 of the Social Security Code is excluded from charges that are deductible for income tax or corporation tax purposes in accordance with article L. 245-…
The amount of the contribution levied on alcoholic beverages provided for by Article L. 245-7 of the Social Security Code is not deductible for the purposes of determining the income tax or corporatio…
For the purposes of income tax or 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 or…
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…
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