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Showing 1081–1090 of 17743 articles for “Art. CA Paris – 6 June 2023 – no. 23/00062”
…efined in Article 238 bis HE must pay the Treasury compensation equal to 25% of the fraction of the capital that has not been used in accordance with its purpose, without prejudice to the application…
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…
…who meet the conditions set out below. These contracts reserve electricity consumption rights that cannot be exercised for a period of less than fifteen years.Authorisation can only be granted if the…
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…
…éma et de l'image animée to original French-language works, as defined in the decree issued in application of law no. 86-1067 of 30 September 1986 relating to freedom of communication, of the national…
…r of the settlor's rights representing the property or rights transferred into the fiduciary estate carried out as part of a transaction benefiting from the provisions set out in articles 41,151 octie…
…of Article 238 quater I,when the trust contract is terminated, the profits or losses as well as the capital gains or losses resulting from the transfer of the assets or rights from the trust assets to…
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…
…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 This last provision is no longer applicable afte…
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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