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Showing 211–220 of 327 articles for “Art. 730 quinquies”
…mber companies of this group.II. - Tax credits of any kind and the claim referred to in Article 220 quinquies may not be offset against the contribution.III. - The contribution is assessed, controlled…
I.-The flat-rate tax referred to in Article 1635-0 quinquies applies to geothermal electricity production facilities whose installed electrical capacity within the meaning of Articles L. 311-1 et seq.…
…ot income-producing. IV.-The articles 1382-0 and 1388-0 as well as 3 of I and III of article 1518 A quinquies do not apply to the City of Paris. From 2022, the penultimate paragraph of III of Article…
…rights are included in its assets; or b) To meet the reinvestment obligation set out in article 163 quinquies B of the General Tax Code; 2° From the start of the financial year following the end of th…
…t for late payment is not due when the increases provided for in 1 of article 224, 9 of article 266 quinquies C and 3 of article 284 quater apply.II.In the event that the taxpayer voluntarily rectifie…
…rights are included in its assets; or b) To meet the reinvestment obligation set out in article 163 quinquies B of the General Tax Code; 2° From the start of the financial year following the end of th…
I. - Where rights in a company or group referred to in Articles 8,8 quinquies, 239 quater, 239 quater B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation…
…he beneficiaries and details of the amount taxable under the rules referred to in articles 28 to 33 quinquies. Persons who ensure the payment of income distributed by a real estate investment trust, m…
…ntioned in I of article 1498; 3° The loss of the benefit of the provisions of III of article 1518 A quinquies; 4° The application of articles 1518 A, 1518 A bis, 1518 A quater ; 5° De l'application de…
…entioned on the rolls, to the advance payment and to the additional taxes mentioned in article 1679 quinquies.
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