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Showing 161–170 of 66672 articles for “Art. 206 2 and 3-b”
…companies (sociétés anonymes), simplified joint stock companies (sociétés par actions simplifiées) and limited liability companies (sociétés à responsabilité limitée), the securities of which are not…
For the purposes of income tax or corporation tax, cash subscriptions made between 1 January 1998 and 31 December 2010 to the capital of companies subject to corporation tax under the conditions of or…
A decree sets out the terms of application of articles 238 bis HO à 238 bis HT, including reporting obligations.
The companies defined in Article 238 bis HO are not eligible for the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various economic and fina…
I.-(Repealed) II.-The approval provided for in Article 238 bis HO is granted to limited companies whose sole purpose is the co-ownership purchase of new fishing vessels: a) Operated directly and conti…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
…e for the budget may order the reinstatement of sums deducted pursuant to articles 163 duovicies et 217 decies to the overall net income or taxable income for the year or financial year during which t…
…y 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 less than five years, the companies defined in Article 238 bis HO must…
…they are responsible for. These expenses are deducted up to a ceiling of €3,500 per dependent child and half this amount when the child is deemed to be equally dependent on both parents. This tax cred…
The specifications mentioned in article R. 2131-2-A defines the overall architecture of the chain for the remote transmission of acts subject to legality control as well as the characteristics require…
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