Article 238 bis HF
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…
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Showing 81–90 of 62891 articles for “Art. 2-1° bis”
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…
…have been closed. Any additional tax due on the annual return referred to in 1° of I of article 298 bis is paid when the return is filed. If the operator considers that the instalments already paid in…
…their activity or in the event of transfer of their co-ownership shares referred to in Article 238 bis HP within a period of less than five years, the companies defined in Article 238 bis HO must pay…
…oes not take into account the result relating to the contracts mentioned in 3 of III of article 212 bis determined under the conditions of this II, nor the result mentioned in b of 2 of IV of this art…
…to in Article 232 may, by a deliberation taken under the conditions provided for in Article 1639 A bis, make dwellings that have been vacant for more than two years on 1st January of the tax year sub…
Failure to comply with the obligations set out in IV of Article 210-0 A shall result in a €10,000 fine being imposed for each transaction.
Taxpayers who have benefited from the tax credit provided for in article 200 quater in contravention of the provisions of c of 6 ter of the same article 200 quater shall be liable for a fine equal to…
…municipal cooperation may institute, under the conditions provided for in 1 of II of article 1639 A bis, an incentive portion of the tax, based on the quantity and possibly the nature of the waste pro…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
…at the reduced rate of 5.5%;c) Margarines and vegetable fats;d) Caviar;e) Alcoholic beverages;1°-00 bis Foodstuffs intended for consumption by animals producing foodstuffs themselves intended for huma…
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