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Showing 21–30 of 2273 articles for “Art. 238 bis K”
…rson may hold, directly or indirectly, more than 25% of the capital of a company defined in article 238 bis HE. This last provision is no longer applicable after five years have elapsed since the firs…
The authorisation provided for in Article 238 bis HV is issued by the Minister responsible for the budget, after obtaining the opinion of the Minister responsible for energy, to joint stock companies…
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
I. - The provisions of I of article 238 bis I relating to the revaluation of non-depreciable fixed assets are extended to depreciable fixed assets appearing in the balance sheet for the first financia…
…s applicable to the company's profit, independently of its other operations, from separate accounts kept on its behalf by the person, body, trust or comparable institution to which the assets have bee…
The contribution provided for by Article L. 245-1 of the Social Security Code is excluded from charges that are deductible for income tax or corporation tax purposes in accordance with article L. 245-…
The amount of the contribution levied on alcoholic beverages provided for by Article L. 245-7 of the Social Security Code is not deductible for the purposes of determining the income tax or corporatio…
For the purposes of income tax or corporation tax, cash subscriptions made between 1 January 1998 and 31 December 2010 to the capital of companies subject to corporation tax under the conditions of or…
…revaluation is compulsory for companies whose securities are admitted to trading on a regulated market and for companies in which a company whose securities are admitted to trading on a regulated mar…
…law and whose sole activity is the capital financing of approved cinematographic or audiovisual works are entitled to the tax reduction provided for in Article 199 unvicies..
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