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Showing 1–10 of 33505 articles for “Art. 3 oct. 1979”
The settlor cannot release himself from the payment of the annuity, by offering to repay the capital, and by renouncing the recovery of the arrears paid; he is bound to serve the annuity during the wh…
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
Officials of the administrations of the other Member States, duly authorised by the requesting authority through a written mandate and authorised by the French administration, may assist the administr…
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…
…s are subject to corporation tax or by companies that are members of a group mentioned in article 223 A or article 223 A bis of which it is also a member.The provisions of this I are no longer applica…
…longer applicable to investments which are the subject of a request for prior approval filed after 31 December 1987.I bis. - French companies which set up their first commercial establishment in a fo…
…ect to a real taxation regime and the companies referred to in the second paragraph of Article L. 223-1 of the Commercial Code subject to income tax may set aside a provision for investment in respect…
…to an actual taxation regime and the companies referred to in the second paragraph of article L. 223-1 of the French Commercial Code subject to income tax may set aside a provision for compliance exp…
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I. Capital gains subject to the articles 39 duodecies to 39 quindecies and realised by an individual on the occasion of the contribution to a company subject to a real taxation system of a sole propri…
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