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Showing 271–280 of 534 articles for “Art. 1678 quater”
The tax reduction defined in Article 244 quater Y is deducted from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess…
…incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 octies or in article 298 septies, the incidental elements are subject to their own rat…
…and tools used in scientific and technical research operations mentioned in a of II of article 244 quater B are increased to 1, 5, 2 and 2.5 respectively, depending on whether the normal useful life…
…ing or terrorist financing, the persons who issue electronic money referred to in 1°, 1° ter and 1° quater of Article L. 561-2 are not subject to the due diligence requirements laid down in Articles L…
…individual who does not meet the condition set out in the third paragraph of 1 of I of article 117 quater and the last paragraph of I of article 125 A to benefit from an exemption from the levies pro…
…and carried forward, and income tax credits, with the exception of those mentioned in articles 199 quater B, 199 quater C, 199 quater F, 199 septies, 199 terdecies-0 B, 199 quindecies, 199 octodecies…
…e 217 undecies, the second paragraph of A and the second paragraph of 2° of B of VII of Article 244 quater Y at the end of the five-year period mentioned in the twenty-fifth paragraph of I of Article…
…hare of profits corresponding to the rights they hold, under the conditions set out in articles 8,8 quater, 8 quinquies and 1655 ter, in their capacity as full or limited partners or members of compan…
…R. 561-9: a) The words "1° to 6° bis" are replaced by the words "1° to 6°, with the exception of 1° quater"; b) The words "in the Member States of the European Union" are replaced by the words "in mai…
…R. 561-9: a) The words "1° to 6° bis" are replaced by the words "1° to 6°, with the exception of 1° quater"; b) The words "in the Member States of the European Union" are replaced by the words "in mai…
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