Article 238 octies
…area, or in the purchase of land for which a commitment to build provided for in I of A of article 1594-0 G has been subscribed, or in the subscription of shares or units in companies whose main purpo…
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Showing 11–20 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…area, or in the purchase of land for which a commitment to build provided for in I of A of article 1594-0 G has been subscribed, or in the subscription of shares or units in companies whose main purpo…
The provisions of articles 238 decies et 238 undecies are applicable to contributions and exchanges made after the promulgation of the Land Orientation Law n° 67-1253 of 30 December 1967.
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…
The contribution provided for by Article L. 245-1 of the Social Security Code is excluded from charges that are deductible for income tax or corporation tax purposes in accordance with article L. 245-…
…on-compliance with the condition of exclusivity of their activity, the companies defined in Article 238 bis HE must pay the Treasury compensation equal to 25% of the fraction of the capital that has n…
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…
The authorisation provided for in Article 238 bis HV is issued by the Minister responsible for the budget, after obtaining the opinion of the Minister responsible for energy, to joint stock companies…
…he meaning of the articles 201 and 202 when this transfer benefits from the provisions of l'article 238 quater B.
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…
I. - The provisions of Article 238 quater I do not apply in the event of a transfer of the settlor's rights representing the property or rights transferred into the fiduciary estate carried out as par…
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