Article 220 quater B
The acquisition of a company under the conditions provided for in Article 220 quater A may be subject to the agreement of the Minister of Finance prior to its implementation. In this case, the benefit…
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Showing 251–260 of 1084 articles for “Art. 80 quater”
The acquisition of a company under the conditions provided for in Article 220 quater A may be subject to the agreement of the Minister of Finance prior to its implementation. In this case, the benefit…
…transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in article 4…
…ned of any shortcomings observed in the performance of their duties as defined in the articles 1649 quater C to 1649 quater H and having given them the opportunity to present their observations, the a…
…resentation format and specifies the calculation methods for the items mentioned in articles D. 214-80 to D. 214-80-6.
Any breach of the provisions of articles D. 214-80 to D. 214-80-8 is subject to the penalties provided for in the sixth paragraph of article 1763 C of the General Tax Code.
…region may collect the development tax under the conditions provided for in 2° of I of article 1635 quater A.
The development tax provided for in article 1635 quater A is controlled according to the procedures and under the guarantees and penalties provided for in matters of direct contributions.
…d in tabular form, is mentioned in the management report of the funds referred to in Article D. 214-80: 1° In lines, the following information: a) A reminder of the maximum average annual management a…
…or members, depending on the nature of their activity, all the tasks provided for in Articles 1649 quater C to 1649 quater E or articles 1649 quater F to 1649 quater H, under the conditions laid down…
The tax credit defined in article 244 quater W is deducted from the corporation tax payable by the company, under the conditions set out in article 199 ter U.
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