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Showing 101–110 of 62891 articles for “Art. 2-1° bis”
I - Taxable profits from literary, scientific or artistic production as well as those from the practice of sport may, at the request of taxpayers subject to the controlled declaration regime, be deter…
…ompliance 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 capital that has not b…
…may hold, directly or indirectly, more than 25% of the capital of a company defined in article 238 bis HE. This last provision is no longer applicable after five years have elapsed since the first ap…
…r-municipal cooperation with its own tax system under the conditions provided for in article 1639 A bis and relating to the totality of the share to which it is entitled.
…ers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information relat…
For the assessment of income tax or corporation tax, cash subscriptions to the capital of limited companies subject to corporation tax under the conditions of ordinary law and whose sole activity is t…
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…
…listed real estate investment companies, or their subsidiaries, and the companies mentioned in III bis of Article 208 C, which have opted for the regime provided for in II of the same article.The app…
…ntioned in Article 71 who are subject to income tax under the regime provided for in the article 64 bis or, on option, according to the simplified real profit tax system, the methods of taxation of th…
The authorisation provided for in Article 238 bis HV is issued by the Minister responsible for the budget, after obtaining the opinion of the Minister responsible for energy, to joint stock companies…
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