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Showing 261–270 of 383 articles for “Art. 154 quinquies”
…rights are included in its assets; or b) To meet the reinvestment obligation set out in article 163 quinquies B of the General Tax Code; 2° From the start of the financial year following the end of th…
I. - Where rights in a company or group referred to in Articles 8,8 quinquies, 239 quater, 239 quater B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation…
…he beneficiaries and details of the amount taxable under the rules referred to in articles 28 to 33 quinquies. Persons who ensure the payment of income distributed by a real estate investment trust, m…
…ntioned in I of article 1498; 3° The loss of the benefit of the provisions of III of article 1518 A quinquies; 4° The application of articles 1518 A, 1518 A bis, 1518 A quater ; 5° De l'application de…
…entioned on the rolls, to the advance payment and to the additional taxes mentioned in article 1679 quinquies.
…rights are included in its assets; or b) To meet the reinvestment obligation set out in article 163 quinquies B of the General Tax Code; 2° From the start of the financial year following the end of th…
…1°, 1° bis or 1° ter, the export, acquisition or operation of capital goods or infrastructure ; 1° quinquies Rights constituting the benefit of a trust whose assets are exclusively made up of receiva…
…arrying out their duties in the public thoroughfare speciality and Paris surveillance officers ; 1° quinquies (Repealed); 1° sexies (Repealed); 2° Agents de police municipale; 3° Gardes champêtres, wh…
…sums already surcharged under 1.4. Notwithstanding 1, failure to comply with article 1649 quater B quinquies entails the application of a fixed fine of €15 per declaration or schedule from the second…
…under the penalties and guarantees applicable to registration duties. The provisions of article 223 quinquies A are also applicable to the tax. In the event of a transfer of the property by a legal pe…
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