Article 238 bis HS
Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
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Showing 31–40 of 43757 articles for “Art. 2 terdecies H”
Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
In the event of the approved company being wound up or its capital being reduced, the Minister responsible for the budget may order the reinstatement of sums deducted pursuant to articles 163 duovicie…
In the event that 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…
I. - In the event of non-compliance with the condition of exclusivity of their activity or in the event of transfer of their co-ownership shares referred to in Article 238 bis HP within a period of le…
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…
A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.
I.-Municipalities and public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in Article 1639 A bis, partially or full…
Article 199 terdecies-0 A applies under the same conditions and subject to the same penalties to cash subscriptions to the capital of socially useful companies mentioned in article L. 3332-17-1 du cod…
Gifts inter vivos, made in full ownership and evidenced by a notarised deed signed between 1 January and 31 December 2015, of building land defined in 1° of 2 of I of Article 257 are exempt from free…
Unless the municipality or public inter-municipal cooperation body with its own tax system decides otherwise under the conditions set out in I of article 1639 A bis, properties located in the employme…
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