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Showing 281–290 of 25314 articles for “Art. 4° bis”
In the event of non-compliance with their corporate purpose, companies defined in Article 238 bis HW must pay the Treasury compensation equal to 25% of the fraction of the capital that has not been us…
For the assessment of corporation tax, cash subscriptions, made from 1 January 2023 until 31 December 2028, to the capital of approved capital companies, subject to corporation tax under the condition…
The companies defined in Article 238 bis HW may not benefit from the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various provisions of an…
When a person not established in France is liable for one of the levies mentioned in articles 302 bis ZG, 302 bis ZH and 302 bis ZI, it must have a representative established in France accredited by t…
A decree sets out the terms of application of articles 238 bis HO à 238 bis HT, including reporting obligations.
The tax credit for collaborative research defined in Article 244 quater B bis is deducted from the corporation tax due by the company, under the conditions set out in Article 199 ter B bis.
…out in accordance with the provisions of Articles 1, 2, 3, 322a, 468 and 469 as well as this Title.4° In all cases, customs officers have access to premises and land used for business purposes, exclu…
…o competition and the regulation of the online gambling sector.The levies mentioned in Articles 302 bis ZG and 302 bis ZH are payable upon completion of the event or events on which the game is based.…
…oned in Article 39 duodecies is deducted from the transfer date. As an exception to the Articles 38 bis and 38 bis-0 A bis, the claim representing securities lent or remitted in full ownership as coll…
The rate of the levies mentioned in articles 302 bis ZH and 302 bis ZI is set at :27.9% of gross gaming revenue in respect of sports betting marketed in a physical distribution network and 33.7% of gr…
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