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Showing 5501–5510 of 66237 articles for “Art. III and IV”
A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.
…to the capital of limited companies subject to corporation tax under the conditions of ordinary law and whose sole activity is the capital financing of approved cinematographic or audiovisual works ar…
…the dissolution of the company or a reduction in its capital, the Minister for the Economy, Finance and the Budget may order the reintegration of sums deducted pursuant to article 217 quindecies to th…
…rom deductible expenses for the purposes of calculating taxable profits. The assessment, collection and litigation of this indemnity are carried out and monitored in the same way as for direct taxes.
…ital of approved capital companies, subject to corporation tax under the conditions of ordinary law and whose business is the acquisition of long-term electricity supply contracts are allowed as a ded…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
…238 bis HE to 238 bis HL, in particular the procedures for issuing approvals, reporting obligations and, where applicable, the standard clauses of the production association contract (1). (1) Annex II…
…a. Subscriptions to the capital of companies that are subject to corporation tax under ordinary law and whose sole activity is the production of cinematographic or audiovisual works falling within the…
…vent that the company is dissolved or its capital is reduced, the Minister for the Economy, Finance and the Budget may order the tax reduction provided for in article 199 unvicies the year in which it…
…anies by article 1-1 of law no. 85-695 of 11 July 1985 containing various provisions of an economic and financial nature, nor the scheme provided for in favour of single-member venture capital compani…
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