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Showing 71–80 of 1378 articles for “Art. s. 238 quindecies”
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…
…on-compliance 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 n…
…vil activity subject to corporation tax, and by way of exception to the provisions of II of article 238 quater P, the transfer of assets or rights from the trust estate to the settlor's estate is not…
…commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regime of articles 39 duodecies to 39 quindecies,…
…er the conditions of ordinary law in proportion to the turnover made outside the aforementioned areas. This turnover condition is assessed on a financial year by financial year basis;3° Its capital mu…
…201 et seq and taxed in the name of the transferor in accordance with the rules set out in article 238 quater N.The difference between the transfer price and the acquisition price of these rights has…
…le, after its completion, to satisfy all of the technical performances mentioned in II of Article 2 quindecies B of Annex III, which they are intending for furnished letting not carried out on a profe…
…rson 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 This last provision is no longer applicable after five years have elapsed since the firs…
…onditions of ordinary law in proportion to the sales made outside the above-mentioned catchment areas. This turnover condition is assessed on a financial year by financial year basis;3° The company's…
…ealed) ;8 (Repealed) ;9 (Repealed) ;10 (Repealed)II. - The tax does not apply to :1 (Repealed) ;1 bis. Receipts of waste and shipments of waste to another State where it is intended to be recovered as…
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