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Showing 181–190 of 311 articles for “Art. 775 quinquies”
…r A, 239 quater B, 239 quater C, 239 quater D, 239 septies and the I of articles 239 quater and 239 quinquies becomes liable for corporation tax; 3° Ceases in whole or in part to be liable for corpora…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to nuclear or fossil-fired electricity generation facilities whose installed electrical capacity within the meaning of Articles L.…
…es, 208 C, 208 C bis, 210 A to 210 C, 210 F, the second and third paragraphs of II of l'article 220 quinquies and articles 223 A to 223 U, are applicable:1° With regard to mergers, to transactions whe…
…quater B, 239 quater C, 239 quater D, 239 septies and in paragraph I of articles 239 quater and 239 quinquies become liable for corporation tax. However, in the absence of the creation of a new legal…
…he euro and the amount converted into euro in accordance with the procedures set out in article 299 quinquies, showing the exchange rate used in application of the same article 299 quinquies. This inf…
…by the estimated excess.IV. - Tax credits of any kind as well as the claim mentioned in article 220 quinquies are not chargeable against this contribution.
…sexies and those of l'article 239 sexies B, tenants meeting the conditions of a and b of article 39 quinquies D are exempt from any reintegration on the occasion of the disposal of industrial and comm…
…mentioned in 8 of II of article 150-0 A, in the second to last paragraphs of 1 of II of article 163 quinquies C and in article 80 quindecies and, for each beneficiary, details of the amount of these g…
…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.…
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