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Showing 821–830 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
The companies defined in Article 238 bis HE may not benefit from the scheme provided for venture capital companies by l'article 1er-1 de la loi n° 85-695 du 11 juillet 1985, portant diverses dispositi…
The authorisation provided for in Article 238 bis HV is issued by the Minister responsible for the budget, after obtaining the opinion of the Minister responsible for energy, to joint stock companies…
In accordance with the provisions of the first paragraph of Article L. 5422-10 du code du travail, employers' contributions to the financing of the insurance allowance provided for in l'article L. 542…
The approval provided for in article 238 bis HE is issued by the President of the Centre national du cinéma et de l'image animée to original French-language works, as defined in the decree issued in a…
I. - The provisions of Article 238 quater I do not apply in the event of a transfer of the settlor's rights representing the property or rights transferred into the fiduciary estate carried out as par…
I. - As an exception to the provisions of Article 238 quater I,when the trust contract is terminated, the profits or losses as well as the capital gains or losses resulting from the transfer of the as…
The amount of the contribution levied on alcoholic beverages provided for by Article L. 245-7 of the Social Security Code is not deductible for the purposes of determining the income tax or corporatio…
The shares subscribed for must be in registered form. No single person may hold, directly or indirectly, more than 25% of the capital of a company defined in article 238 bis HE. This last provision is…
For the purposes of income tax or corporation tax, cash subscriptions made between 1 January 1998 and 31 December 2010 to the capital of companies subject to corporation tax under the conditions of or…
A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.
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