French General Tax CodeIn force
B: Determination of taxable profits
Article 93 A
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Showing 881–890 of 61594 articles for “Art. VI ter A”
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Taxpayers who carry out transactions mentioned in 5° of 2 of Article 92 is compulsorily subject to the controlled declaration regime for these transactions.
Where shares in nationalised companies are included in the assets of a company, the capital gain or loss resulting from the compensation provided for in articles 4,15,16 and 32 of the Nationalisation…
I. - For the purposes of calculating free transfer duties, in the event of a gift in full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprietors…
The rental value of fixed assets acquired as a result of contributions, demergers or mergers of companies carried out before 1976 may not be less than two-thirds of that used to establish the property…
In accordance with article 1078-3 of the Civil Code, the agreements provided for by articles 1078-1 and 1078-2 of the same code are not subject to gratuitous transfer duties. The first paragraph appli…
I. - The Autorité de contrôle prudentiel et de résolution and the other competent authorities of a Member State of the European Union or of a State party to the Agreement on the European Economic Area…
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Benefits paid by the schemes or under the contracts referred to in the second and third paragraphs of I of Article 154 bis in the form of replacement income are taken into account when determining the…
The judge responsible for supervising the trade and companies register shall request bulletin no. 2 of the criminal record: 1° Of natural persons subject to registration and natural persons with the p…
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