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 6781–6790 of 69703 articles for “Art. I and II”
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Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…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…
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 cancellation at the Institut national de la propriété industrielle of the lien resulting from the sale or transfer of the business and the pledge of the business is also carried out in the registe…
The sixth paragraph of Article L. 251-1 and articles L. 251-7 and
The administrative authority may revoke the ban on movement on French territory at any time. When the foreign national applies to have the ban on movement on French territory repealed, his application…
The administrative authority may, by reasoned decision, attach to the decision imposing an obligation to leave French territory issued on the basis of 2° or 3° of Article
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