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…
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Showing 271–280 of 311 articles for “Art. 775 quinquies”
…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…
…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…
…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…
…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…
…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…
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