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Showing 451460 of 4102 articles for Art. 787 B

French General Tax CodeIn force
3°: Financing small-scale fishing

Article 238 bis HT

In the event of the approved company being wound up or its capital being reduced, the Minister responsible for the budget may order the reinstatement of sums deducted pursuant to articles 163 duovicie…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ib: Revaluation of depreciable fixed assets

Article 238 bis J

I. - The provisions of I of article 238 bis I relating to the revaluation of non-depreciable fixed assets are extended to depreciable fixed assets appearing in the balance sheet for the first financia…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 237 bis A

Open the article to read the full text in English.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Equity financing of cinematographic or audiovisual works

Article 238 bis HL

…t the company is dissolved or its capital is reduced, the Minister for the Economy, Finance and the Budget may order the tax reduction provided for in article 199 unvicies the year in which it was mad…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ie: Obligations of joint ventures

Article 238 bis M

For the application of articles 8 and 60, include in their assets the assets which the partners have agreed to pool.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Financing small-scale fishing

Article 238 bis HR

…their activity or in the event of transfer of their co-ownership shares referred to in Article 238 bis HP within a period of less than five years, the companies defined in Article 238 bis HO must pay…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4°: Capital financing of long-term electricity supply companies

Article 238 bis HX

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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I quinquies: Taxation of de facto companies

Article 238 bis L

Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIa: Redemption premiums and capitalised interest

Article 238 septies B

…0% of the nominal value or acquisition price of that right, or when the contract for the issue of a bond provides for partial or total capitalisation of interest, the premium or interest is taxed afte…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIV ter : Tax regime for public interest groups

Article 239 quater B

Public interest groupings formed and operating under the conditions provided for in Chapter II of the loi n° 2011-525 du 17 mai 2011 de simplification et d'amélioration de la qualité du droit do not f…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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