Article 237 bis A
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Showing 661–670 of 4377 articles for “Art. 1649 quater B quater”
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…t the company is dissolved or its capital is reduced, the Minister for the Economy, Finance and the Budget may order the tax reduction provided for in article 199 unvicies the year in which it was mad…
For the application of articles 8 and 60, include in their assets the assets which the partners have agreed to pool.
The companies defined in Article 238 bis HW may not benefit from the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various provisions of an…
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
…0% of the nominal value or acquisition price of that right, or when the contract for the issue of a bond provides for partial or total capitalisation of interest, the premium or interest is taxed afte…
…e provisions of the first paragraph of I and those of paragraph II of Article 239 sexies are applicable to lessees who acquire buildings leased to them by companies or bodies other than real estate co…
In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to co…
Limited liability companies carrying on an industrial, commercial, craft or agricultural activity, and formed solely between persons related in the direct line or between brothers and sisters, as well…
I. - 1. Persons who ensure the payment of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l'article 239 nonies, are required to declare, on the declaration mentio…
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