French General Tax CodeIn force
Ie: Obligations of joint ventures
Article 238 bis M
For the application of articles 8 and 60, include in their assets the assets which the partners have agreed to pool.
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Showing 1151–1160 of 44263 articles for “Art. CE 23-2-2000 n° 162659”
For the application of articles 8 and 60, include in their assets the assets which the partners have agreed to pool.
The provisions of Article 238 quater B shall apply to the transfer to a fiduciary estate of rights or shares considered, pursuant to I of l'article 151 nonies, as assets allocated to the exercise of t…
The trust shall be the subject of a declaration of existence by the trustee under conditions and within time limits set by decree.
I. - In the event of non-compliance with the condition of exclusivity of their activity or in the event of transfer of their co-ownership shares referred to in Article 238 bis HP within a period of le…
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…
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
…presenting the assets or rights transferred into the trust assets which are not entered on the balance sheet of a company, the results of the trust assets are determined, on the date of the transfer,…
…f article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a company at the close of the first financial year opened as from 1 January 1993, the re…
…o these rights is determined according to the rules defined in article 96.A decree lays down the procedures for applying this article, in particular the procedures for changing the method for determin…
The healthcare cooperation groupings mentioned in articles L. 6133-1 and L. 6133-4 of the Public Health Code and the social and medico-social cooperation groupings mentioned in
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