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Showing 31–40 of 4682 articles for “Art. 15 oct. 1985”
The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…
I. - French companies which establish a commercial presence in a foreign country in the form of an establishment created for this purpose or a subsidiary whose capital they acquire, may set aside a ta…
…ost of compliance. The total amount of the provision at the end of a financial year may not exceed €15,000. This provision must be used, at the latest at the end of the fifth financial year following…
…t exceed €5,000. The total amount of the provision at the close of a financial year may not exceed €15,000. This provision must be used, no later than the close of the fifth financial year following t…
…franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of 4 February 1995 on regional planning and development are exempt from income tax or corporation…
I. - French companies that invest abroad with a view to setting up a sales establishment, a design office or an information office, either directly or through a company in which they hold at least 10%…
I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…
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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…ember 1998), the compensation provided for in B of article 26 of the Finance Act for 2003 (no. 2002-1575 of 30 December 2002) paid in respect of the previous year in return for the reduction in the ta…
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