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Showing 231240 of 311 articles for Art. 775 quinquies

French General Tax CodeIn force
2°: Payment of tax

Article 223 O

…Tax credits generated by each company in the group pursuant to Article 244 quater X; Article 220 Z quinquies applies to the sum of these tax credits;z quinquies. Tax reductions generated by each comp…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 D

…e last two paragraphs of 8 of II of the same article, to article 150-0 F and 1 of II of article 163 quinquies C are reduced by an allowance determined under the conditions set out, as appropriate, in…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXXVII: Tax credit for organic farming

Article 244 quater L

…is L or the groupings mentioned in Articles 238 ter, 239 quater, 239 quater B, 239 quater C and 239 quinquies, which are not subject to corporation tax, may be used by their members in proportion to t…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER III : Taxes, fees or payments not provided for in the General Tax Code

Article L2333-2

…communal share of the domestic tax on the final consumption of electricity mentioned in article 266 quinquies C of the customs code. II.For the year 2023, the amount of the communal share collected by…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1763

I. - A fine equal to 5% of the sums omitted shall be imposed where the following documents are not produced or are inaccurate or incomplete:a. Table of provisions provided for pursuant to the provisio…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1640 B

…du code général des collectivités territoriales et des articles 1379,1586,1599 bis, 1609 bis, 1609 quinquies C, 1609 nonies B and 1609 nonies C of this code, local authorities, with the exception of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section XIX: Social contribution on corporation tax

Article 235 ter ZC

…rsuant to IV of Article 219. IV. - Tax credits of any kind and the claim referred to in Article 220 quinquies are not chargeable against the contribution. V. - It is assessed and controlled in the sam…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter VIII ter: Turnover tax on farmers

Article 302 bis MB

…aced under the flat-rate agricultural reimbursement scheme mentioned in articles 298 quater and 298 quinquies. II. - The tax is based on turnover for the previous year or the last financial year ended…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1382 H

…mptions provided for in articles 1383 A, 1383 C ter, 1383 D, 1383 F, 1383 H, 1383 İ, 1383 J or 1388 quinquies and that provided for in this article are met, the application for the benefit of the latt…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1382 I

…mptions provided for in articles 1383 A, 1383 C ter, 1383 D, 1383 F, 1383 H, 1383 İ, 1383 J or 1388 quinquies and that provided for in this article are met, the application for the benefit of the latt…

AI translation · Updated 7 Nov 2023Open Article
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