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Showing 31–40 of 33619 articles for “Art. 3 oct. 1978”
…esentatives and insofar as they have not been ratified by Parliament.The provisions of articles L. 131-1 to L. 131-20 of the Code des juridictions financières will eventually be applicable in this cas…
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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…
…ership regime defined in articles 8 to 8 terin an association of lawyers as referred to in article 238 bis LA subject to the same regime does not entail: 1° The consequences of the cessation of busine…
I. - Capital gains subject to the regime of articles 39 duodecies à 39 quindecies resulting from the exchange of rights and shares carried out at the time of the contribution of such rights or shares…
…l loss, this capital loss increases the amount of the net capital gain still being carried forward ;3° In proportion to the securities sold, in the event of partial loss of ownership of the securities…
I. - Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of…
…ete nature of this statement shall result in the application of the fine defined in I of Article 1763.
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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