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Showing 1121–1130 of 31763 articles for “Art. R. 1334-23”
In the event of non-compliance with the condition of exclusivity of their activity, the companies defined in Article 238 bis HE must pay the Treasury compensation equal to 25% of the fraction of the c…
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…
The transfer of all the settlor's assets and liabilities to a fiduciary estate does not result in the cessation of the settlor's activity within the meaning of the articles 201 and 202 when this trans…
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…
…s defined in article 238 quater B remains possible under the new tax regime applicable to the settlor.
…the trust estate in respect of the financial year during which the assets are returned to the settlor.II. - For the application of I, the undertakings mentioned in 2° of I are made in the deed recordi…
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…
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