Article 38 septies
…ge takes place. In the case of an exchange of land for company shares, the capital gain realised, after deduction of any balancing payment, on the sale of the shares is included in the profit for the…
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Showing 51–60 of 1876 articles for “Art. s. 202 ter”
…ge takes place. In the case of an exchange of land for company shares, the capital gain realised, after deduction of any balancing payment, on the sale of the shares is included in the profit for the…
…The supply by a taxable person of a new means of transport dispatched or transported within the territory of another Member State of the European Community is exempt from value added tax.III. - (1…
…commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regime of articles 39 duodecies to 39 quindecies,…
…kdown by region and for each region and the number of train paths ordered by the regional authorities. This declaration is made under conditions and deadlines set by decree and subject to the penaltie…
…vities governed by Article 74 of the Constitution, New Caledonia, the French Southern and Antarctic Territories and Clipperton Island, or uses for the first time there washing preparations, including…
…tion of theatrical performances of dramatic works; 2° Relate to a show that has the following characteristics: a) The majority of the creation costs are incurred on French territory; > b) Be the first…
Sums allocated by virtue of the provisions of the texts adopted for the application of article
When the rebates granted by a société coopérative agricole mentioned in Article L. 521-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of share…
…me and at the same rate as that at which the fixed asset in question is depreciated. This rate is determined, for each financial year, by the ratio existing between the annual depreciation charge made…
…employment contract of indefinite duration or a duration of at least six months is equal to or greater than three employees at the close of the first financial year and during each financial year of…
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