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Showing 241–250 of 277 articles for “Art. 238 quindecies”
…ssional basis.II. - Capital gains on disposals subject to the regime of articles 39 duodecies to 39 quindecies, with the exception of those relating to property falling within the scope of A of articl…
…five years preceding that of the transfer, benefited from the provisions of Articles 44 sexies, 44 quindecies, 44 sexdecies or 44 septdecies, or the regional development premium, the exemption does n…
…n the two allocations multiplied by the rate mentioned in the first paragraph of 3 of II of article 238 septies E established at the close of the financial year in question is then included in the tax…
…tax credit is set at 9%.IV. - The tax credit calculated by the partnerships mentioned in articles 8,238 bis L, 239 ter and 239 quater A or the groupings mentioned in articles 238 ter, 239 quater, 239…
…t the rate set in b of I of Article 219 and on income taxed under the conditions set out in Article 238 of the last financial year. Companies that are newly created or newly subject to corporation tax…
…chemes provided for in articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies, 44 quindecies or 44 sexdecies and the scheme provided for in this article, the taxpayer may opt for the…
…ifth paragraph are determined and taxed under the conditions set out in articles 39 duodecies to 39 quindecies, subject to the provisions of l'article 151 septies. For the application of the previous…
…orporation tax or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 quindecies, 44 sexdecies and 44 septdecies may benefit from a tax credit in respect of the expenditu…
…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…
…ares in companies established in a non-cooperative State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A held for at least two…
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