French General Tax CodeIn force
I: Taxable profits and income
Article 238 bis HU
A decree sets out the terms of application of articles 238 bis HO à 238 bis HT, including reporting obligations.
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Showing 1291–1300 of 37511 articles for “Art. L 623-23”
A decree sets out the terms of application of articles 238 bis HO à 238 bis HT, including reporting obligations.
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…
Where the determination of the income tax regime or the application of exemption regimes depends on the amount of turnover, the turnover generated by the management of the trust assets is added to tha…
The companies defined in Article 238 bis HO are not eligible for the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various economic and fina…
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…
I. - Where rights in a company or group referred to in Articles 8,8 quinquies, 239 quater, 239 quater B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation…
…ere the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in ar…
I. - In the event of the assignment or cancellation of all or part of the settlor's rights representing the property or rights transferred to the trust assets, the results of the trust assets shall be…
Where the settlor's rights representing the property or rights transferred into the trust assets are not recorded in the balance sheet of a company, the trust income is taxed in the name of each settl…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
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