Article 238 bis HP
I.-(Repealed) II.-The approval provided for in Article 238 bis HO is granted to limited companies whose sole purpose is the co-ownership purchase of new fishing vessels: a)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…
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Showing 371–380 of 34257 articles for “Art. 3 bis”
I.-(Repealed) II.-The approval provided for in Article 238 bis HO is granted to limited companies whose sole purpose is the co-ownership purchase of new fishing vessels: a)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Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
…ster responsible for the budget may order the reinstatement of sums deducted pursuant to articles 163 duovicies et 217 decies to the overall net income or taxable income for the year or financial year…
…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 less than five years, the companies defined in Article 238 bis HO must…
A breach of the undertaking provided for in I of Article 1131 automatically terminates the reservation of enjoyment and the donated property must be handed over to the State at the first requisition,…
The tax credit for collaborative research defined in Article 244 quater B bis is deducted from the corporation tax due by the company, under the conditions set out in Article 199 ter B bis.
A decree sets out the procedures for applying articles 238 bis HE to 238 bis HL, in particular the procedures for issuing approvals, reporting obligations and, where applicable, the standard clauses o…
…ent of partnerships, when these persons and companies carry out an activity referred to in articles 34 and 35 of the same code. II - For the application of I and in accordance witharticle L. 152 of th…
…y are prescribed by one of the following organisations: 1° The institution mentioned in article L. 5312-1 ; 2° The bodies mentioned in article L. 5314-1 ; 3° The bodies mentioned in 1° bis of article…
…al of the proposed appointment or contract, without prejudice to the specific provisions of article 33 bis of the statutes governing the administrative staff of the chambers of commerce and industry r…
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