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Showing 821–830 of 2273 articles for “Art. 238 bis K”
…paragraph is not applied.In the event that the provisions of the seventh paragraph of I of Article 238 bis-0 I are applied, the amount of duties evaded shall be subject to the increase provided for i…
…ose sole corporate purpose is to invest in producer's shares in the financing of cinematographic works, the turnover of this subsidiary is added to that of the publisher, in proportion to the percenta…
…The beneficiary of the income and sums subject to the withholding tax provided for in article 119 bis (2) and articles 182 A bis and 182 B may request that the tax thus paid be refunded to him, in t…
…use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted is not taken into account in determining taxable income and does not constitute di…
…amount of the sums actually paid to subscribe to the capital of the companies mentioned in article 238 bis HO, up to a limit of 25% of the taxable profit for the financial year, from the year in whic…
…or admission of companies to financial aid, in particular by means of the following documents: 1° A K extract or a K bis extract dated less than three months; 2° A copy of the articles of association…
…roup pursuant to article 244 quater B ; article 199 ter B applies to the sum of these tax credits;b bis. Tax credits for collaborative research generated by each company in the group pursuant to Artic…
The fact of knowingly issuing documents, such as certificates, receipts, statements, invoices or attestations, enabling a taxpayer to unduly obtain a deduction from taxable income or profit, a tax cre…
…ased on the definitive alteration of the marriage bond under the conditions provided for in article 238, paragraph 2, of the Civil Code, the decision ruling on the principle of divorce may not be made…
…fine of €150.The fine is increased to €1,500 in the case of the declaration provided for in Article 238 bis, the declaration provided for in article 242 sexies and the statement provided for in the fi…
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