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Showing 261–270 of 277 articles for “Art. 238 quindecies”
…ax credits obtained and their monitoring.VI. - Where the partnerships referred to in Articles 8 and 238 bis L, or groupings referred to in Articles 239 quater, 239 quater B and 239 quater C are not su…
…et against its net long-term capital gains, in accordance with the conditions set out in Article 39 quindecies.3. If a company in the group disposes of or contributes a revalued asset during the perio…
…nematographic works gives rise to cash payments made, under the conditions provided for in articles 238 bis HE to 238 bis HM of the General Tax Code, by the companies for the financing of the cinemato…
…urposes or who are established in an uncooperative 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 pro…
I. - A general tax on polluting activities has been introduced and is payable by the following natural or legal persons:1. a) Any person receiving hazardous or non-hazardous waste and operating a faci…
…rticle, the net financial charges referred to in 1 of III borne by the companies defined in article 238 bis HW or by the co-contractor of a contracting authority, a contracting entity or a conceding a…
…xclusive and non-exclusive basis; 15° Any production association contract as provided for inArticle 238 bis HG of the General Tax Code, together with proof of registration in the public film and audio…
…al and continuing vocational training and research activities;d) Bodies referred to in 4 of Article 238 bis;e) Religious and charitable associations, as well as public establishments of recognised rel…
…ax credits obtained and their monitoring.VI. - Where the partnerships referred to in Articles 8 and 238 bis L, or groups mentioned in articles 239 quater, 239 quater B and 239 quater C are not subject…
…for securities issued before 1 January 1993, this is only subject to the provisions of I of Article 238 septies B if its amount exceeds 15% of the present value of the bond;3° The sums received by a c…
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