Article 238 bis AB
…e in respect of each year may not exceed the limit mentioned in the first paragraph of 3 of article 238 bis, less the total payments mentioned in the same article.To benefit from the deduction provide…
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Showing 1031–1040 of 19396 articles for “Art. Cass. com. 23 October 2007”
…e in respect of each year may not exceed the limit mentioned in the first paragraph of 3 of article 238 bis, less the total payments mentioned in the same article.To benefit from the deduction provide…
1. States and territories whose situation with regard to transparency and exchange of information in tax matters has been the subject of a review by the Organisation for Economic Co-operation and Deve…
I. - Constitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other neg…
I.-Any breach of the laws, regulations or professional obligations applicable to the persons mentioned in I and II of article L. 321-4 and to persons authorised to manage sales pursuant to the first p…
…tax receivables of any kind.For taxpayers who are placed under the regime provided for in Article 223 A or Article 223 A bis, the contribution is payable by the parent company. It is based on the cor…
I. - Where rights in a company or group referred to in Articles 8,8 quinquies, 239 quater, 239 quater B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation…
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
…l or any other person who assists a person in violating the prohibition provided for in articles L. 232-23 and L. 232-23-4 and persons who have committed a breach of article L. 232-10-3 or article L.…
I.-Public limited companies (sociétés anonymes), simplified joint stock companies (sociétés par actions simplifiées) and limited liability companies (sociétés à responsabilité limitée), the securities…
…ions as the allowance paid to the municipalities, in accordance with the provisions of l'article L. 2335-3.The loss of revenue that the communauté de communes suffers as a result of the extension from…
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