Article 238 bis HM
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…
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Showing 1131–1140 of 57221 articles for “Art. CE 23 Dec 2013 n° 363702 and 363719”
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 companies defined in Article 238 bis HE must make their investments in the form of:a. Subscriptions to the capital of companies that are subject to corporation tax under ordinary law and whose sol…
In the event that 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…
The companies defined in Article 238 bis HW may not benefit from the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various provisions of an…
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…
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…
I. - As an exception to the provisions 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 as…
…ights representing the property or rights transferred into the trust assets are entered on his balance sheet, the share of profit corresponding to these rights is determined according to the rules app…
The trustee is bound by the reporting obligations normally incumbent on companies subject to the partnership tax regime defined in Article 8.
…settlor, the turnover is apportioned in proportion to the actual value of the property or rights placed in trust by each of the settlors on the date on which the settlor transferred items to the trust…
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