French General Tax CodeIn force
XXVI: Deductions on capital gains provided for in article 244 bis
Article 244 quater A
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Showing 131–140 of 277 articles for “Art. 238 quindecies”
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…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…
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…
…r incorporated outside France in a non-cooperative State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, unless they provide p…
…of the co-ownerships of racehorses or stallions who comply with the conditions mentioned in article 238 bis M is personally subject to income tax on the share corresponding to his rights in the result…
…means; b) Investments made in association with production, under the conditions set out in articles 238 bis HE to 238 bis HM of the French General Tax Code, by SOFICAs (sociétés pour le financement de…
…ist residences or holiday villages acquired under the tax exemption scheme provided for by articles 238 bis HA and 238 bis HD as drafted by Article 22 of the Amending Finance Act for 1986 (no. 86-824…
…l year audited, of a fine equal to 5% of the amount of income having been taxed pursuant to Article 238 of this code derived from the asset or assets concerned by the documents or supplements that hav…
In 5° of article L. 225-115, the words: payments made pursuant to 1 and 4 of article 238 bis of the General Tax Code are replaced by the words: tax deductions provided for by the locally applicable pr…
Profits placed under the exemption regime subject to reinvestment provided for in article 238 octies are attached to the results of the current financial year when they are distributed. They are retai…
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