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Showing 10301–10310 of 15302 articles for “Art. 12 al. 2”
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
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The companies defined in Article 238 bis HE must make their investments in the form of:a. Subscriptions to the capital of companies that are subject to corporation tax under ordinary law and whose sol…
…gible asset carried out directly by the taxpayer or by arm's length companies within the meaning of 12 of Article 39 with it and, in the denominator, all research and development or acquisition expend…
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…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
…efit of a university foundation, a partnership foundation mentioned respectively in articles L. 719-12 and L. 719-13 of the Education Code or a company foundation, even if the latter bears the name of…
Where 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…
…l revaluation of its tangible and financial fixed assets under the conditions set out in article L. 123-18 of the French Commercial Code may not take into account the revaluation difference which it e…
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…
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