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Showing 11411150 of 44263 articles for Art. CE 23-2-2000 n° 162659

French General Tax CodeIn force
1°: Equity financing of cinematographic or audiovisual works

Article 238 bis HK

…d company of its own shares are subject to the rules provided for in article 150-0 A without prejudice to the application of the provisions of 4 of Article 199 unvicies.

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

Article 238 bis AB

Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…

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

Article 238 bis HM

A decree sets out the procedures for applying articles 238 bis HE to 238 bis HL, in particular the procedures for issuing approvals, reporting obligations and, where applicable, the standard clauses o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Trusts

Article 238 quater A

For the purposes of the provisions of this Code, the settlor means the person holding the rights representing the property or rights transferred into the trust estate.

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

Article 238 bis HG

…has no right to exploit the work and is not eligible for financial support for production from the Centre National du Cinéma et de l'Image Animée. Financing through these contracts may not exceed 50%…

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

Article 238 bis HS

…e said company of its own shares are subject to the rules set out in article 150-0 A without prejudice to the application of the provisions of the second paragraph of article 163 duovicies.

AI translation · Updated 8 Nov 2023Open Article
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

…tion of non-depreciable fixed assets are extended to depreciable fixed assets appearing in the balance sheet for the first financial year ending on or after 31 December 1976.The revalued values of the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Trusts

Article 238 quater G

Any variation or depreciation in the amount of the settlor's rights representing the property or rights transferred to the trust estate has no impact on the settlor's taxable income.

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

Article 238 bis HL

In the event that 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…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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