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Showing 171–180 of 60154 articles for “Art. 238 A”
The region, metropolitan areas and the metropolis of Lyon may pay grants to the organisations mentioned in 4 of article 238 bis of the General Tax Code whose sole purpose is to participate in the crea…
The advance payment provided for in 2° of 2 of article 204 A is payable:A. - Income subject to income tax in the categories of industrial and commercial profits, agricultural profits, non-commercial p…
I. - 1. Where a legal entity established in France and liable for corporation tax operates a business outside France or holds directly or indirectly more than 50% of the shares, stocks, financial righ…
Appendix 13-8 Table 1 - Natural radioactivity in solid materials Natural radionuclides Exemption limit value in concentration (kBq/ kg) K-40 10 U-238 and its radioactive progeny (1) 1 Th-232 and its r…
Insurance and reinsurance undertakings may, for internal modelling purposes, refer to a time horizon or use a risk measure other than those provided for in Article R. 352-2, provided that the results…
I. - As an exception to the provisions of articles 38, 238 septies B and 238 septies E, when insurance and capitalisation companies, supplementary professional retirement funds mentioned in Article L.…
I. - Agricultural businesses benefit from a tax credit in respect of each of the years 2011 to 2025 during which at least 40% of their revenue comes from activities mentioned in Article 63 under the o…
The liquidator, within three months of the close of each financial year, shall draw up the annual accounts in the light of the inventory he has made of the various assets and liabilities existing at t…
Any shareholder has the right, under the conditions and within the time limits determined by decree in the Conseil d'Etat, to obtain communication of:1° The annual financial statements and the list of…
The late payment interest provided for in
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