Article 238 octies B
In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to co…
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Showing 1131–1140 of 13303 articles for “Art. n° 23/00062 · ANSA comité juridique n° 23-009 · CCRCS avis 2016-015”
In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to co…
European economic interest groupings that are set up and operate under the conditions provided for by Council of the European Communities regulation no. 2137-85 of 25 July 1985 do not fall within the…
…under a finance lease with an effective term of at least fifteen years. These provisions apply to transactions entered into between 1 January 1996 and 31 December 2015 for the leasing, under a leasing…
…ghts referred to in II and III have been received, as from 1 January 2000, as part of an exchange transaction under the conditions provided for in article 150-0 B, in the fourth paragraph of article 1…
…was issued from 1 January 1993.II. - 1. For the loans or securities as well as for the stripping transactions referred to in I, the redemption premium and the interest paid each year are taxed in res…
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Limited liability companies carrying on an industrial, commercial, craft or agricultural activity, and formed solely between persons related in the direct line or between brothers and sisters, as well…
PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED BEFORE 31 December 1995. The cost price of the asset acquired at the end of a leasing contract is increased by the sums reintegrated pursuant to articles 2…
In order to be extended, the branch agreement or professional agreement must, unless justified, include the specific stipulations mentioned in Article L. 2232-10-1 for undertakings with fewer than fif…
Persons who are not in possession of one of the documents provided for in section IV of this chapter, or of the international insurance card referred to in article R. 211-22 must, in order to be allow…
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