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Showing 1–10 of 2273 articles for “Art. 238 bis K”
…ntioned in Article 71 who are subject to income tax under the regime provided for in the article 64 bis or, on option, according to the simplified real profit tax system, the methods of taxation of th…
I. - As an exception to the provisions of Article 238 quater I,when the trust contract is terminated, the profits or losses as well as the capital gains or losses resulting from the transfer of the as…
…tions Code, which provides a service in France other than a service provided over an internal network open to the public, within the meaning of the said Article L. 32.II. - The tax is based on the amo…
A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.
…on are payments made by companies subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational, scientific, social, humanit…
A decree sets out the terms of application of articles 238 bis HO à 238 bis HT, including reporting obligations.
A decree sets out the procedures for applying articles 238 bis HE to 238 bis HL, in particular the procedures for issuing approvals, reporting obligations and, where applicable, the standard clauses o…
…y of their activity or in the event of transfer of their co-ownership shares referred to in Article 238 bis HP within a period of less than five years, the companies defined in Article 238 bis HO must…
The composition of the boards of directors of approved management centres, associations and joint management bodies is set by decree in the Conseil d'Etat.
…iversary, calculated at the actuarial interest rate defined in the second paragraph of 2 of article 238 septies E on the date of the transfer. As an exception to the provisions of the first paragraph,…
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