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Showing 3481–3490 of 40100 articles for “Art. s. L. 145-15 & L. 145-16”
…n-transferable business creator share warrants issued under the conditions provided for in articles L. 228-91 and L. 228-92 of the French Commercial Code, to members of their salaried staff, to their…
…the territory of one or more member municipalities, and the collection of the proceeds of these taxes. I bis. - I is applicable to communities of communes which, before 31 December 2010, have opted, p…
…at the rate of 12.8% when the shareholder is an individual domiciled outside France for tax purposes.However, when these distributions relate to shares giving rise to different rights over the compan…
The net gains and distributions mentioned in I and II of article 150-0 A must be declared under the conditions set out in 1 of the article 170.
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Subject to the provisions of article 150-0 B ter, the provisions of article 150-0 A do not apply, in respect of the year in which the securities are exchanged, to capital gains and losses realised in…
…iving the contribution must be continuously held by individuals or legal entities held by individuals. For the purposes of determining this percentage, the holdings of venture capital companies, regio…
Provided that the members of the association resulting from the conversion are identical to the members of the converted company or body, that no changes are made to the accounting entries and that th…
The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…
…duodecies, up to the limit of the capital gain realised on the securities held for at least two years.These provisions do not apply if the balance exceeds 10% of the nominal value of the shares alloca…
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