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Showing 291–300 of 327 articles for “Art. 730 quinquies”
…I ter and VI ter A do not apply to securities held in a share savings plan mentioned in article 163 quinquies D, in a retirement savings plan mentioned in article L. 224-1 of the Monetary and Financia…
…tered his units in his business assets, under the conditions provided for:a) In Articles 14 A to 33 quinquies, for income falling within the property income category in respect of the assets mentioned…
…blishments for inter-communal cooperation applying article 1609 nonies C or I or II of article 1609 quinquies C vote the rate of the business property tax within the limits defined in b of 1, 2, 3 and…
…companies in which more than 50% of the capital is held by non-cooperating members, as defined in 1 quinquies of l'article 207, and holders of cooperative investment certificates or cooperative shareh…
…cember of the year following the year of creation.Subject to the option provided for in Article 220 quinquies, in the event of a deficit incurred during a financial year, this deficit is considered as…
…nnel de capital investissement which meets the conditions laid down in II or III bis of article 163 quinquies B, companies may refrain from recognising the difference mentioned in the second paragraph…
…the provisions of Article 221 bis, where the companies or bodies referred to in Articles 206 to 208 quinquies, 239, 239 bis AA and 239 bis AB are wholly or partially subject to corporation tax at the…
…paid by the recipient. However, the seller is jointly and severally liable for payment of the tax.2 quinquies. For the supplies referred to in III of Article 258, the tax is paid by the purchaser who…
…mers are placed under the flat-rate reimbursement scheme provided for in Articles 298 quaterand 298 quinquies. They are exempt from payment of value added tax and from the obligations incumbent on tax…
…sums reinvested by unitholders in fulfilment of the reinvestment obligation set out in article 163 quinquies B of the General Tax Code; 2° When a company whose securities or rights are included in th…
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