Article 238 bis HO
For the purposes of income tax or corporation tax, cash subscriptions made between 1 January 1998 and 31 December 2010 to the capital of companies subject to corporation tax under the conditions of or…
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Showing 2271–2280 of 51113 articles for “Art. Cass. com. 3 October 2006 · Cass. com. 23 October 2012 n° 11-24.033 · Cass. com. 15 September 2015 n° 14-17.964 · CA Versailles 6 June 1997”
For the purposes of income tax or corporation tax, cash subscriptions made between 1 January 1998 and 31 December 2010 to the capital of companies subject to corporation tax under the conditions of or…
A decree sets out the terms of application of articles 238 bis HO à 238 bis HT, including reporting obligations.
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…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
In the event of the approved company being wound up or its capital being reduced, the Minister responsible for the budget may order the reinstatement of sums deducted pursuant to articles 163 duovicie…
…y 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 less than five years, the companies defined in Article 238 bis HO must…
In the interval between two updates provided for by article 1518, property rental values, with the exception of those of properties assessed under the conditions provided for in article 1498, are incr…
…quest, with information relating to all types of accounts and safes that it centralises in order to carry out the duties assigned to it by Article L. 721-14, for the purpose of recovering all types of…
The concession contracts referred to in c of 2° of article R. 3126-1 are not subject to 1° of article R. 3121-6.
…e entered on the roll in the following order: 1° The president of the court; 2° The vice-president; 3° The chamber presidents; 4° The judges. The rank of the chamber presidents is determined by senior…
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