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.
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Showing 1141–1150 of 44263 articles for “Art. CE 23-2-2000 n° 162659”
…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.
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…
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…
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.
…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%…
…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.
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…
…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…
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.
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…
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