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Showing 851–860 of 60229 articles for “Art. 35 I-5° bis · CAA Paris 3 October 2019”
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
The approval provided for in article 238 bis HE is issued by the President of the Centre national du cinéma et de l'image animée to original French-language works, as defined in the decree issued in a…
…ons carrying out disposals for which the sum of the prices, as defined in A of III, does not exceed 305 € during the tax year excluding the transactions mentioned in A of this II, are exempt.III. - Th…
…household waste removal tax mentioned in article 1520 or the development tax mentioned in article 1635 quater A must be taken before 1st October in order to be applicable the following year. They are…
…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…
A decree sets out the terms of application of articles 238 bis HO à 238 bis HT, including reporting obligations.
…r the purposes of income tax or corporation tax, cash subscriptions made between 1 January 1998 and 31 December 2010 to the capital of companies subject to corporation tax under the conditions of ordi…
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I.-(Repealed) II.-The approval provided for in Article 238 bis HO is granted to limited companies whose sole purpose is the co-ownership purchase of new fishing vessels: a)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Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
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