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Showing 1111–1120 of 59562 articles for “Art. n° 23-022 and 7 July 1995”
…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.
…res in the approved company may only be subscribed by companies carrying out an industrial activity and eligible within the meaning of Article L. 331-2 of the Energy Code, provided that, for the last…
…to original French-language works, as defined in the decree issued in application of law no. 86-1067 of 30 September 1986 relating to freedom of communication, of the nationality of a State party to…
The shares subscribed for must be in registered form. No single person may hold, directly or indirectly, more than 25% of the capital of a company defined in article 238 bis HE. This last provision is…
…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Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…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…
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