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Showing 1181–1190 of 70305 articles for “Art. 210 A and 210 B · C. com. Art. L 233-3”
For the assessment of corporation tax, cash subscriptions, made from 1 January 2023 until 31 December 2028, to the capital of approved capital companies, subject to corporation tax under the condition…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
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…
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…
I. - The provisions of I of article 238 bis I relating to the revaluation of non-depreciable fixed assets are extended to depreciable fixed assets appearing in the balance sheet for the first financia…
For the application of articles 8 and 60, include in their assets the assets which the partners have agreed to pool.
I. - Natural or legal persons carrying on a commercial, industrial, craft, agricultural or liberal profession activity are authorised to revalue their non-depreciable fixed assets, including equity in…
Public interest groupings formed and operating under the conditions provided for in Chapter II of the loi n° 2011-525 du 17 mai 2011 de simplification et d'amélioration de la qualité du droit do not f…
I. - A tax is levied each year for the benefit of the region and the body mentioned in V, payable by gold mine concessionaires, the amodiataires of gold mine concessions and the holders of permits and…
The provisions of the first paragraph of I and those of paragraph II of Article 239 sexies are applicable to lessees who acquire buildings leased to them by companies or bodies other than real estate…
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