French General Tax CodeIn force
3°: Financing small-scale fishing
Article 238 bis HU
A decree sets out the terms of application of articles 238 bis HO à 238 bis HT, including reporting obligations.
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Showing 1081–1090 of 70305 articles for “Art. 210 A and 210 B · C. com. Art. L 233-3”
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I.-(Repealed) II.-The approval provided for in Article 238 bis HO is granted to limited companies whose sole purpose is the co-ownership purchase of new fishing vessels: a)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Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
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…
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…
Equity securities issued by joint stock companies include shares and other securities giving or capable of giving access to capital or voting rights.
Confidential information received by the Autorité de contrôle prudentiel et de résolution, the Banque de France and the Autorité des marchés financiers from a European supervisory authority, the Europ…
I. - Legal entities established in France: 1° Whose annual turnover excluding tax or gross assets shown on the balance sheet is greater than or equal to 50 million euros; 2° Or holding at the close of…
The independent third-party body issues a reasoned opinion which includes the following: 1° Proof of its accreditation; 2° the objectives and scope of the audit; 3° The steps taken by the auditor, men…
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