Article 238 bis HS
Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
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Showing 301–310 of 4740 articles for “Art. 257 bis · CJUE 27 November 2003”
Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
Refusal to refer the question relieves the court of jurisdiction of the plea in law based on the priority question of constitutionality. However, where this refusal was based exclusively on the findin…
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…
…stribution of free shares and the payment deadlines provided for by Article 3 of Law no. 94-1135 of 27 December 1994 relating to the conditions for the privatisation of the Société nationale d'exploit…
…e schemes or under the contracts referred to in the second and third paragraphs of I of Article 154 bis in the form of replacement income are taken into account when determining the taxable income of…
…tax or profit tax return, the references of the digital asset accounts mentioned in article 150 VH bis opened, held, used or closed with companies, legal entities, institutions or bodies established…
…nce and that belongs to the convicted person; 4° A ban, under the conditions set out in article 131-27 of the Criminal Code, from exercising the professional or social activity in the course of or in…
…tract, and which are paid by the Caisse des dépôts et consignations pursuant to the articles L. 132-27-2 of the Insurance Code and L. 223-25-4 du code de la mutualité, are subject to a levy on the sha…
The companies defined in Article 238 bis HE must make their investments in the form of:a. Subscriptions to the capital of companies that are subject to corporation tax under ordinary law and whose sol…
The companies defined in Article 238 bis HE may not benefit from the scheme provided for venture capital companies by l'article 1er-1 de la loi n° 85-695 du 11 juillet 1985, portant diverses dispositi…
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