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Showing 521–530 of 26171 articles for “Art. 4 B”
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…
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
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…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…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. - The provisions of I of article 238 bis I relating to the revaluation of non-depreciable fixed assets are extended to depreciable fixed assets appearing in the balance sheet for the first financia…
…t the company is dissolved or its capital is reduced, the Minister for the Economy, Finance and the Budget may order the tax reduction provided for in article 199 unvicies the year in which it was mad…
For the application of articles 8 and 60, include in their assets the assets which the partners have agreed to pool.
…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 pay…
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
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