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Showing 271280 of 311 articles for Art. 775 quinquies

French Public Health CodeIn force
APPENDICES TO PART SIX

Article Annexe 61-4

…xpenses7724: Cancellation of mandates issued in prior years77288: Other income (from previous years)775: Proceeds from disposals of assets777: Share of investment grants transferred to profit or loss…

AI translation · Updated 30 Oct 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 C

…ect to the regime provided for in article 8, by a co-ownership referred to in article 8 quater or 8 quinquies or by a grouping within the meaning of articles 239 quater, 239 quater B, 239 quater C or…

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

Article 150-0 C

…or takeover of pre-existing activities, unless it meets the conditions set out in I of l'article 39 quinquies H ;e) At least 75% of the capital of the company receiving the contribution must be contin…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
15° bis : Tax reduction for loans taken out to take over a business

Article 199 terdecies-0 B

…mentioned in I may not relate to securities included in a share savings plan defined in article 163 quinquies D or in an employee savings plan provided for in title III of Book III of Part Three of th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
14° : Tax reduction granted for cash subscriptions to the capital of companies and for subscriptions to shares in innovation investment funds (fonds communs de placement dans l'innovation)

Article 199 terdecies-0 A

…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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XVII ter: Taxation of real estate investment funds

Article 239 nonies

…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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section I: General provisions

Article 1636 B decies

…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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 214

…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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 209

…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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 209-0 A

…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…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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