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Showing 281–290 of 311 articles for “Art. 775 quinquies”
…the provisions of Article 221 bis, where the companies or bodies referred to in Articles 206 to 208 quinquies, 239, 239 bis AA and 239 bis AB are wholly or partially subject to corporation tax at the…
…paid by the recipient. However, the seller is jointly and severally liable for payment of the tax.2 quinquies. For the supplies referred to in III of Article 258, the tax is paid by the purchaser who…
…mers are placed under the flat-rate reimbursement scheme provided for in Articles 298 quaterand 298 quinquies. They are exempt from payment of value added tax and from the obligations incumbent on tax…
…sums reinvested by unitholders in fulfilment of the reinvestment obligation set out in article 163 quinquies B of the General Tax Code; 2° When a company whose securities or rights are included in th…
…company represented on average at least 75% of assets during the period referred to in Article 1586 quinquies ;- the turnover of the financial instruments management activity corresponding to financia…
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…unes that are incorporated into an economic activity zone where the provisions of I of Article 1609 quinquies C are applied. These provisions are also applicable in the event of a commune on whose ter…
…January 2005 and relating to items other than equity interests defined in the third paragraph of a quinquies may be deducted from the profits of the financial year in which a company is wound up with…
…a public establishment of intercommunal cooperation applying the schemes determined in Article 1609 quinquies C.b) The business property tax rate applicable in each member municipality is brought clos…
…sub-section 3 of Section 2 of Chapter IV of Title I of Book II of the Monetary and Financial Code.I quinquies. - 1. Are exempt from income tax the income attached to capitalisation bonds or contracts…
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