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Showing 691–700 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
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…
…res in the approved company may only be subscribed by companies carrying out an industrial activity and eligible within the meaning of Article L. 331-2 of the Energy Code, provided that, for the last…
The transfer of all the settlor's assets and liabilities to a fiduciary estate does not result in the cessation of the settlor's activity within the meaning of the articles 201 and 202 when this trans…
In accordance with the provisions of the first paragraph of Article L. 5422-10 du code du travail, employers' contributions to the financing of the insurance allowance provided for in l'article L. 542…
…ty to the European Convention on Cinematographic Co-production done at Strasbourg on 2 October 1992 and eligible for financial aid for production from the Centre national du cinéma et de l'image animé…
…mentioned in articles 238 ter, 239 quater A, 239 quater B, 239 quater C, 239 quater D, 239 septies and the I of articles 239 quater and 239 quinquies becomes liable for corporation tax; 3° Ceases in…
…gs:a) To enter the transferred assets or rights on its balance sheet together with the depreciation and provisions of any kind relating thereto;b) To take the place of the trustee for the reintegratio…
The amount of the contribution levied on alcoholic beverages provided for by Article L. 245-7 of the Social Security Code is not deductible for the purposes of determining the income tax or corporatio…
The shares subscribed for must be in registered form. No single person may hold, directly or indirectly, more than 25% of the capital of a company defined in article 238 bis HE. This last provision is…
For 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 or…
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