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Showing 771–780 of 2273 articles for “Art. 238 bis K”
…shares, units and other rights are the subject of significant and regular trading on a regulated market, as well as to legal entities of which these entities directly or indirectly hold the entire sha…
The tax provided for in Article 990 D is not deductible when calculating income tax or corporation tax.
…tax. A legal person, body, trust or comparable institution which, failing to comply with the undertaking provided for in d of 3° of Article 990 E, has come within the scope of the tax provided for in…
…ders of real rights relating to these properties are liable for an annual tax equal to 3% of the market value of these properties or rights.For the purposes of the application of this article, any leg…
…under the conditions provided for in Article R. 2333-121, the fee due for the occupation, by the works of the public drinking water and sanitation services, of the public domain it manages.
…the one hand, to the occupation of the public domain and, on the other hand, to the financing of works handed over to the municipality on expiry of the agreement or to the municipality's contribution…
…to a municipality for the occupation of the municipal public domain by water supply and sewerage works is determined by the municipal council within the limits of a ceiling set at 1 January 2010 at 30…
…6 and 31 December 2023, to the initial capital or capital increases of companies defined in Article 238 bis HE.The benefit of the tax reduction is subject to approval of the company's capital by the m…
I.-For the application of Section III of Chapter I of Title III of Book III of this Part to Saint-Barthélemy:1° Les dispositions prévues aux 3° et 7° de l'article R. 1331-26, à l'article R. 1331-29 et…
The tax reduction defined in article 238 bis is deducted from the corporation tax due for the financial year in which the expenditure was incurred. Any excess is used for the payment of corporation ta…
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