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Showing 201–210 of 277 articles for “Art. 238 quindecies”
…m of these tax credits;e. Tax reductions generated by each company in the group pursuant to article 238 bis ;f. The tax credits generated by each company in the group pursuant to Article 244 quater F…
…collection of revenue or payment of expenditure relating thereto to the bodies mentioned in Article 238 bis 4 of the General Tax Code whose purpose is to participate in the creation, development or ta…
…establishments and activities in non-cooperative States or territories within the meaning ofarticle 238-0 A of the General Tax Code.II. - With effect from financial years commencing on or after 1 Janu…
…ties granted by a département to the general interest organisations referred to in articles 200 and 238 bis of the General Tax Code or to organisations approved as solidarity landholding organisations…
…38and L. 145-39; 2° Book II, with the exception of articles L. 225-245-1, L. 229-1 to L. 229-15, L. 238-6, L. 244-5 and L. 252-1 à L. 252-13; 3° Book III, with the exception of articles L. 310-4, L. 3…
…hich are paid 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 the debtor dem…
…by a third party, mentioned in article L. 214-34 of the same code;f) In articles 39 duodecies to 39 quindecies and article 244 bis A of the present code, for capital gains on the disposal of assets me…
…aries and wages, and which is not an uncooperative State or territory within the meaning of Article 238-0 A of this Code ;b) To employees who, by application of Article 13 of Regulation (EC) No 883/20…
…bis. The provisions of 1 are applicable to income taxable under the conditions provided by Article 238 septies B. The declaration must be made by the person with whom the securities or rights are dep…
…The scheme applies : 1° For user companies, to the legal entities listed in a to g of 1 ofarticle 238 bis of the General Tax Code, to young companies that have been in existence for less than eight…
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