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Showing 191–200 of 233 articles for “Art. 163 quatervicies”
…d the last two paragraphs of 8 of II of the same article, to article 150-0 F and 1 of II of article 163 quinquies C are reduced by an allowance determined under the conditions set out, as appropriate,…
…ear in which it is realised and of the six following financial years.The provisions of I of article 163-0 A shall apply in respect of each of these financial years regardless of the amount of the frac…
…214-30 of the Monetary and Financial Code, or to employee savings funds governed by articles L. 214-163 to L. 214-168 of the same code; 3° References to amicable liquidation, compulsory liquidation, r…
…2016-1691 of 9 December 2016 L. 214-162-9 to L. 214-162-12 Act no. 2015-990 of 6 August 2015 L. 214-163 order no. 2013-676 of 25 July 2013 L. 214-164 Order no. 2019-1067 of 21 October 2019 L. 214-165…
…e able to benefit from the tax advantages provided for in 2° of 5 of article 38 and to the articles 163 quinquies B, 150-0 A, 209-0 A and 219 has not complied with its investment quota provided for in…
…18° bis of Article 81, when these sums are taxable.Subject to the exemption provided for in article 163 bis AA, the provisions of a are also applicable to sums accruing to employees by way of particip…
…the deferral of taxation expires and without application of the quotient rules defined in l'article 163-0 A. The contribution is calculated by applying a rate of :- 3% to the fraction of reference tax…
…provided for in Article R. 5121-162 and the risk management system provided for in Article R. 5121-163 ; 3° Prepare and submit the declarations and reports mentioned in Articles R. 5121-166, R. 5121-…
…on it holds on the persons mentioned in Article L. 131-72 and in the second paragraph of Article L. 163-6 ; III - The conditions for application of this article are set by decree in the Conseil d'Etat…
…leading to the concealment of non-compliance with the 50% quota provided for in 1° of II of Article 163 quinquies B is liable to a tax fine equal to 5% of the value of the investments entered on the a…
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