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Showing 271–280 of 1378 articles for “Art. s. 238 quindecies”
The tax reduction defined in article 238 bis is deducted from the corporation tax due for the financial year in which the expenditure was incurred. Any excess is used for the payment of corporation ta…
…r incorporated outside France in a non-cooperative State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, unless they provide p…
Financial securities are evidenced only by an entry in the securities account of the owner(s) or for the benefit of the owner(s) in a shared electronic recording device.
If, during the period provided for in article R. 743-104, the successor(s) decide(s) to transfer their deceased partner(s)' shares to a third party outside the company, this shall be done in accordanc…
The file for the reduction of a reference perimeter includes: 1° A plan showing the location of the reference perimeter including the communes remaining within whose territory the provisions of articl…
…of the co-ownerships of racehorses or stallions who comply with the conditions mentioned in article 238 bis M is personally subject to income tax on the share corresponding to his rights in the result…
…means; b) Investments made in association with production, under the conditions set out in articles 238 bis HE to 238 bis HM of the French General Tax Code, by SOFICAs (sociétés pour le financement de…
The appointment of the liquidator(s) of a European Economic Interest Grouping shall give rise to the insertion in the Bulletin officiel des annonces civiles et commerciales of a notice drawn up by the…
…department(s) concerned after receiving the opinion of the municipal councils of the member communes.This opinion is deemed favourable if it has not been given at the end of a period of three months…
…and includes information justifying the amount of the company's contribution to the planned measures.
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