Article 238 bis GA
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…
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Showing 10311–10320 of 15302 articles for “Art. 12 al. 2”
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…
I. - As an exception to the provisions of Article 238 quater I,when the trust contract is terminated, the profits or losses as well as the capital gains or losses resulting from the transfer of the as…
I. - The provisions of Article 238 quater I do not apply in the event of a transfer of the settlor's rights representing the property or rights transferred into the fiduciary estate carried out as par…
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…
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…
…owner of the property an offer to purchase in accordance with the conditions set out in article L. 121-1 of the same code. This tax reduction is also applicable, after a reasoned opinion from the com…
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…
…suffered loss as a result of a natural disaster recorded by an order issued pursuant to article L. 125-1 of the Insurance Code or an event with harmful consequences, mentioned by a decree countersign…
…the amended law no. 76-629 of 10 July 1976 relating to the protection of nature and the law no. 76-1285 of 31 December 1976 reforming town planning. Sums deducted in this way are deducted from income…
I. - 1. - The persons referred to in 1° to 4° of A of I of Article L. 612-2 of the Monetary and Financial Code, subject to supervision by the Autorité de contrôle prudentiel et de résolution for compl…
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