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Showing 451–460 of 34794 articles for “Art. III bis”
The approval provided for in article 238 bis HE is issued by the President of the Centre national du cinéma et de l'image animée to original French-language works, as defined in the decree issued in a…
…ompliance with the condition of exclusivity of their activity, the companies defined in Article 238 bis HE must pay the Treasury compensation equal to 25% of the fraction of the capital that has not b…
…may hold, directly or indirectly, more than 25% of the capital of a company defined in article 238 bis HE. This last provision is no longer applicable after five years have elapsed since the first ap…
…status may, by a deliberation of general scope taken under the conditions defined in article 1639 A bis, exempt establishments carrying out, in premises that are freely accessible to the public, retai…
…wn tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from business property tax establishments that benefit from the exemption provided for i…
…e result of a merger and meets the conditions set out in c and e to g of 1a of I of Article 885-0 V bis of this Code, in the version in force on 31 December 2017 ;the donee carries out his or her main…
…cal Taxes is hereby set up with jurisdiction to examine the disputes referred to in Article L. 59 C bis of the Book of Tax Procedures. This commission is chaired by the president of the administrative…
…mprovement, conversion, development and maintenance work other than that mentioned in article 278-0 bis A relating to premises for residential use, completed more than two years ago, with the exceptio…
Sums due to employees in respect of employee profit-sharing, pursuant to Title II of Book III of Part III of the Labour Code, are exempt from income tax when they have been allocated under the conditi…
…executive production company in respect of the financial year during which the expenses defined in III of this article were incurred. If the amount of the tax credit exceeds the tax due in respect of…
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