French General Tax CodeIn force
3°: Financing small-scale fishing
Article 238 bis HU
A decree sets out the terms of application of articles 238 bis HO à 238 bis HT, including reporting obligations.
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Showing 431–440 of 34820 articles for “Art. 3.b”
A decree sets out the terms of application of articles 238 bis HO à 238 bis HT, including reporting obligations.
The companies defined in Article 238 bis HO are not eligible for the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various economic and fina…
I.-(Repealed) II.-The approval provided for in Article 238 bis HO is granted to limited companies whose sole purpose is the co-ownership purchase of new fishing vessels: a)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Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
In the event of the approved company being wound up or its capital being reduced, the Minister responsible for the budget may order the reinstatement of sums deducted pursuant to articles 163 duovicie…
I. - In the event of non-compliance with the condition of exclusivity 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 le…
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,…
I. - The communes that are members of a public establishment for inter-communal cooperation subject to article 1609 nonies C vote on the rate of council tax on second homes and other furnished premise…
Where, in the context of the transactions referred to in Article L. 143-1, the insurance undertakings referred to in Article L. 310-1 use references to credit ratings issued by credit rating agencies…
The coefficients used to calculate the declining balance depreciation are increased to 2, 2, 5 and 3 respectively depending on whether the normal useful life of the equipment is three or four years, f…
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