Article 298 sexies
I. - Intra-Community acquisitions of new means of transport made by persons mentioned in 2° of I of article 256 bis or by any other non-taxable person.II. - The supply by a taxable person of a new mea…
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Showing 6791–6800 of 50178 articles for “Art. Cass. com. – 2 Dec. 2020 – no. 18-20.231”
I. - Intra-Community acquisitions of new means of transport made by persons mentioned in 2° of I of article 256 bis or by any other non-taxable person.II. - The supply by a taxable person of a new mea…
…1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid for cash subscriptions to units or shares in venture capital mutual funds, professional…
…ayment, under the conditions provided for in…
In accordance with the…
…gn promotion of the companies' catalogue of cinematographic works mentioned in 1° to 5° of article 721-6.
The application for investment authorisation must be submitted once a year when it concerns the promotion abroad of the company's catalogue and twice at the most when it concerns the promotion abroad…
…o cover the following expenses, relating to cinematographic works mentioned in 1° to 5° of article 721-6, provided that they are directly allocated to the promotion abroad of these works, excluding op…
The investment of sums held in the automatic foreign promotion account by foreign sales companies is subject to the issue of an investment authorisation.
…the investment of the sums entered in the automatic promotion abroad account is made under article 721-23 and the sums due in return for the acquisition of the exploitation rights abroad have not yet…
Notwithstanding the provisions of Act 68-678 of 26 July 1968 relating to the disclosure of economic, commercial, industrial, financial or technical documents and information to foreign natural or lega…
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