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Showing 291–300 of 311 articles for “Art. 775 quinquies”
…r a professional private equity fund that meets the conditions set out in II or IIIa of Article 163 quinquies B, are allocated in priority to the repayment of contributions. The excess of the sums dis…
…n or takeover of pre-existing activities, unless it meets the conditions set out in I of article 39 quinquies H as it stood prior to the article 30 of finance law no. 2018-1317 of 28 December 2018 for…
…rest are subject to corporation tax on capital gains whose taxation has been deferred pursuant to 7 quinquies of article 38 of this code, including in cases where these relate to their non-profit or e…
…°c Supplementary professional pension funds mentioned in article L. 381-1 of the Insurance Code; 2° quinquies Mutual insurance companies or unions for supplementary professional retirement mentioned i…
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…ributions received referred to in 7 and 7 bis of II of article 150-0 A and in 1 of II ofarticle 163 quinquies C of the same code, and the values and sums allocated on the dissolution of an entity refe…
…ined in article L. 245-12 of the code de l'action sociale et des familles; 9° quater (Repealed); 9° quinquies The activity allowance mentioned in article L. 841-1 of the Social Security Code; 9° septi…
…om a société immobilière pour le commerce et l'industrie in application of the last paragraph of 3° quinquies of article 208 ;h) Net income and capital gains distributed by venture capital companies e…
…f article R. 214-65, the words "in fulfilment of the reinvestment obligation set out in article 163 quinquies B of the General Tax Code" are deleted;9° In a of 3° of article R. 214-72, the words: "or…
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
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