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Showing 421–430 of 2619 articles for “Art. 163 bis G”
…establishments for inter-municipal cooperation with their own tax status may, by a deliberation of general scope taken under the conditions defined in article 1639 A bis, exempt establishments carryi…
…their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from business property tax establishments that benefit from the exemption provide…
…ty companies (sociétés à responsabilité limitée), the securities of which are not admitted to trading on a financial instruments market, at least 50% of the capital and voting rights of which are held…
…ntered into by credit institutions, finance companies or investment firms referred to in article 38 bis A and which are allocated to the hedging of financial instruments valued at their market value o…
…ter of article 990 I, sums which, on the day they were deposited with the Caisse des dépôts et consignations, were owed, directly or indirectly, by one or more insurance and similar bodies due to the…
I. - The provisions of I of article 238 bis I relating to the revaluation of non-depreciable fixed assets are extended to depreciable fixed assets appearing in the balance sheet for the first financia…
I. - The net financial charges borne by the group are deductible from the overall result, up to the higher of the following two amounts:1° Three million euros;2° 30% of the group's result determined u…
…name and on their behalf or in the name and on behalf of vendors affiliated to them, in a supply of goods transaction exempt from value added tax under the conditions mentioned in the second paragraph…
I. - 1. For the purposes of this Code, "trust" means all legal relationships created in the law of a State other than France by a person who has the status of settlor, by inter vivos deed or mortis ca…
1. Companies operating either a daily newspaper, or a publication with a monthly frequency at most devoted for the most part to political and general information, or an online press service recognised…
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