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Showing 111–120 of 277 articles for “Art. 238 quindecies”
The tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respec…
…e financement de l'industrie cinématographique et audiovisuelle (Sofica) are set out in Articles 46 quindecies A to 46 quindecies F of Annex III to the General Tax Code.
…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. - Companies that benefit from the exemptions provided for in Articles 44 sexies and 44 quindecies, may be temporarily exempted under the conditions set out in Article 1464 C, from the property tax…
…ased 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 the principle of divorce may not be made…
The tax credit defined in article 220 quindecies is deducted from the corporation tax due by the company in respect of the financial year during which the expenses defined in III of the same article 2…
…or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover declarations rela…
…L. 22-10-54 may give rise to an injunction in accordance with the procedures defined in articles L. 238-1 and L. 238-6. Decisions taken in violation of Article L. 22-10-53 are null and void. The first…
…article 124 B; b. Income from securities issued from 1 January 1987 as defined in articles 118,119,238 septies A, 238 septies B and 238 septies E. 2° This rate is set at 15% for dividends.
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