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Showing 261–270 of 311 articles for “Art. 775 quinquies”
…vision set aside by captive reinsurance companies meeting the conditions set out in II ofArticle 39 quinquies G of the French General Tax Code and intended to meet the charges set out in the same text…
…licable.2. Net property income is determined in accordance with the provisions of articles 14 to 33 quinquies.3.1° Income from transferable capital taken into account in the basis of net overall incom…
…ntioned in 1 does not apply to securities included in a share savings plan mentioned in article 163 quinquies D of this code or in an employee savings plan mentioned in Title III of Book III of Part T…
…and these companies, funds or equivalent structures. For the application of 1° of II of Article 163 quinquies B, of 1 of I of Article 208 D, of the first paragraph of I of the first paragraph of I of…
…s, electricity, heat or refrigeration for which tax is due in France by the purchaser pursuant to 2 quinquies of Article 283.II. - For the application of 2 of article 283 and in the absence of payment…
…y income, the net income, determined in accordance with the conditions set out in articles 14 to 33 quinquies, after deduction of any property losses that may be deducted in accordance with 3° of the…
1 The chargeable event for the tax occurs:a) At the time when the supply, the intra-Community acquisition of goods or the provision of services is carried out;a bis) For supplies other than those refe…
…uthorised by the Minister responsible for customs or by a qualified person required underArticle 67 quinquies A, in order to enable the data to be used without compromising its integrity. Computer dat…
…e considered as own-tax groupings applying the tax system defined in articles 1609 nonies C or 1609 quinquies C of the General Tax Code. For the application of the difference mentioned in 2 of II of a…
…e exception of income expressly exempted from tax by virtue of articles 125-0 A, 155 B, 157 and 163 quinquies B to 163 quinquies C bis, income from capitalisation bonds or contracts or investments of…
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