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Showing 531–540 of 666 articles for “Art. 117 quater”
…has benefited from one of the schemes defined in this article or in articles 199 undecies B or 244 quater W, the actual value of the investment replaced, which they carry out in the departments of Gu…
…t is deducted from the income tax due, after deducting the tax reductions mentioned in articles 199 quater B to 200, the tax credit, tax credits or non-dischargeable deductions. If it exceeds the tax…
I. - The flat-rate refund instituted by article 298 quater benefits:a) To farmers who sell butchery and charcuterie animals defined by decree (1), either to a person liable for value added tax in resp…
…of III.VI. - No balance sheet is required for sole traders and companies referred to in article 239 quater A subject to income tax in accordance with the tax regime set out in I, where their turnover…
…4 are not applicable; 7° In Article R. 753-5, after the words: "to the rules defined in Chapter VII quater of Title VII of Book VII of the Code of Administrative Justice", the following words are adde…
…e are : 1° The assets, units or shares listed in 1°, 2°, 2° bis, 2° ter, 3°, 4°, 5°, 7°, 7° ter, 7° quater and 8° of article R. 332-2 of the Insurance Code ; 2° Shares in commercial companies mentione…
…éreux, les revenus mentionnés à l'article 62, les indemnités et pensions mentionnés à l'article 199 quater, les revenus mentionnés aux 1 bis, 1 ter et 1 quater de l'article 93 lorsqu'ils sont imposés…
…s referred to in articles 8 and 238 bis L of this code or the groupings referred to in articles 239 quater, 239 quater B and 239 quater C are not subject to corporation tax and determine a net profit…
1. Legal entities and associations liable to corporation tax are required to file the declarations provided for the basis of assessment of income tax in respect of industrial and commercial profits (r…
…nts may collect the taxe d'aménagement under the conditions provided for in 2° of I of Article 1635 quater A. However: 1° For the application of this II to planning permissions issued from 1 January 2…
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