Article 238 bis HQ
The companies defined in Article 238 bis HO are not eligible for the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various economic and fina…
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Showing 1981–1990 of 24636 articles for “Art. Cass. 3e civ. 23-11-2023 n° 22-21.463”
The companies defined in Article 238 bis HO are not eligible for the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various economic and fina…
The operating result is the surplus or deficit for the year. For the purposes of appropriation, it is combined with the previous result carried forward, excluding any outstanding commitments.Outstandi…
Transfers of funds from refunds due to overpayments to local authority creditors are ordered by the local authority president, who issues a transfer order..
The sums due under a fidelity guarantee are reduced in the event of redemption before the expiry date of the guarantee, in accordance with the terms and conditions laid down by decree.
I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…
Subject to the provisions of article 1020, acquisitions of real estate, goodwill and shares in real estate companies made by taxable persons within the meaning of article 256 A are exempt from transfe…
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 Secretary General of the First Presidency of the Court of Cassation acts as secretary to the Committee. If the Secretary General is unable to act, the secretariat is provided by a judge delegated…
1. Remuneration paid to apprentices by companies employing ten or fewer employees is exempt from payroll tax. 2. (Repealed for salaries paid from 1 January 1996). 3. For companies other than those men…
The acquisition of a company under the conditions provided for in Article 220 quater A may be subject to the agreement of the Minister of Finance prior to its implementation. In this case, the benefit…
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