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Showing 81–90 of 60154 articles for “Art. 238 A”
Companies subject to corporation tax on the basis of their actual profits may benefit from a tax reduction equal to 90% of payments made towards the purchase of cultural property having the status of…
I. - A company which has transferred or transfers outside France, directly or indirectly, by itself or through a third party, elements of its assets to a person, to a body, in a trust or in a comparab…
The provisions applicable to sociétés de financement des œuvres cinématographiques ou audiovisuelles are set out in articles 238 bis HE to 238 bis HM of the French General Tax Code.
The production association contracts provided for inarticle 238 bis HG of the General Tax Code are filed with the public film and audiovisual register within fifteen days of their signature by the com…
I. - The gross capital gain realised on the property or rights mentioned in articles 150 U , 150 UB and 150 UC is reduced by an allowance set at:- 6% for each year of ownership beyond the fifth;- 4% i…
I. - Sums paid, including salaries, in consideration for artistic services provided or used in France, by a debtor who carries on business in France to persons or companies, subject to income tax or c…
Companies are required to provide, in support of their income tax return for each financial year, a detailed statement of the categories of expenditure referred to in 5 of Article 39 (1), when they ex…
Where the application for divorce is based on the definitive alteration of the marriage bond under the conditions provided for in article 238, paragraph 2, of the Civil Code, the decision ruling on th…
Distributions made by the sociétés unipersonnelles d'investissement à risque mentioned in Article 208 D are exempt from income tax and, unless they are paid in an uncooperative State or territory with…
If the special meeting of preference shareholders is not consulted under the conditions provided for in articles L. 228-35-6, L. 228-35-7 and L. 228-35-10, the president of the court ruling in summary…
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