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Showing 141–150 of 277 articles for “Art. 238 quindecies”
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 provisions of tax…
…t 5° of article L. 225-115, the words: "payments made in application of articles 1 and 4 of article 238 bis of the French General Tax Code" are replaced by the words: "tax deductions provided for by t…
…at is a member of the group, the share of profit for which the settlor is taxed pursuant to article 238 quater F is determined by applying the rules set out in articles 223 B, 223 D and 223 F, as if t…
…where appropriate subject to a penalty payment, under the conditions provided for in l'article L. 238-3.
When the administration establishes that a company defined in Article 238 bis HE has not complied with the undertaking provided for in the second paragraph of paragraph 3 of Article 199 unvicies or on…
…mentioned in articles 199 quater B, 199 quater C, 199 quater F, 199 septies, 199 terdecies-0 B, 199 quindecies, 199 octodecies, 199 vicies A, 199 tervicies, 200,200 bis, 200 quater A, 200 decies A, 20…
…n this case, the sums paid may be subject to a tax deduction under the conditions set out inarticle 238 bis of the General Tax Code.
…duodecies to 39 novodecies.The long-term capital gains or losses regime provided for in Article 39 quindecies is applicable to income received by an inventor who is an individual and his successors i…
…nance, as well as the detailed statement of expenditure mentioned in the third paragraph of Article 238 A and deducted for the purposes of determining their tax. (1) For the information that this stat…
…outside France whose tax regime is privileged within the meaning of the second paragraph of article 238 A or established or incorporated in an uncooperative State or territory within the meaning of ar…
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