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Showing 991–1000 of 62190 articles for “Art. R. 123-54 and R. 123-103 · C. civ. Art. 1857”
…ts the right to obtain payment of the balance of the financial package.In exceptional circumstances and at the reasoned request of the production company, particularly in view of production or develop…
…location is set by applying the following flat-rate amounts to admissions made between 14 July 2021 and 28 September 2021:- 0.75 € per entry for the fraction of entries less than or equal to 50,000;-…
For the application of 20° of Article L. 72-103-2, provisions for liabilities and charges must be set aside as soon as the risk arises, and impairment must be recognised if an asset loses value.The Ch…
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
I. - The provisions of Articles 210 A and 210 B apply to transactions involving listed real estate investment companies, or their subsidiaries, and the companies mentioned in III bis of Article 208 C,…
…the capital gain calculated as the difference between the actual value of these assets on that date and their tax value. This reintegration is made in equal parts over a period of four years. The disp…
…tax.The same immunity applies to the distribution of compensation among shareholders, unit holders and persons with similar rights, where the distributing company directly operated abroad establishme…
The person liable for the development tax is the person who is the beneficiary of the authorisation mentioned in article 1635 quater B on the date on which it is due or, in the event of construction w…
I. - Companies operating in Mayotte and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies may benefit from…
…ntribution takes place.The deferral is subject to the condition that the taxpayer makes the request and declares the amount of the capital gain in the declaration provided for in Article 97 and within…
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