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Showing 91–100 of 104 articles for “Art. 219”
…rtially subject to corporation tax at the rate provided for in the second paragraph of I of Article 219.Where the transfer of assets, the registered office or an establishment takes place in another M…
…ges 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 1° of II of article 163 quinquies B,…
…ubject to corporation tax at the rates referred to in the second paragraph and in b of I of Article 219 des montants suivants :1° Net financial charges determined in accordance with III of this articl…
…aisses mentioned in 1° are liable for corporation tax under the conditions set out in 5 and Article 219 bis.3° A decree in the Conseil d'Etat sets out the terms and conditions for the application of t…
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…taxed at the standard rate of corporation tax provided for in the second paragraph of I of article 219, up to the amount of the depreciation applied.This capital gain refers to the excess of the sale…
…the same I are subject to the levy at the rate provided for in the second paragraph of I of article 219.However, natural persons, natural persons who are members of companies, groupings or organisatio…
…me within ten years of the option, the capital gains taxed at the rate referred to in IV of article 219 are taxed at the rate provided for in I of said article in respect of the year of exit, after de…
…transactions giving rise to the receipt of income from assets subject to the provisions of article 219 bis do not benefit from the exemption and are not taken into account when calculating the €76,67…
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
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