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Showing 291–300 of 383 articles for “Art. 154 quinquies”
…to the twenty-fifth paragraph of I of article 199 undecies B, the nineteenth paragraph of I and II quinquies of article 217 undecies or 5° of 1 of A of I and 3° of 2 of B of II of article 244 quater…
…cording to the acquisition price of these assets and limited to fifteen years.1 quater (Repealed).1 quinquies The profit realised on the repurchase by its debtor of a claim linked to a medium and long…
…Tax credits generated by each company in the group pursuant to Article 244 quater X; Article 220 Z quinquies applies to the sum of these tax credits;z quinquies. Tax reductions generated by each comp…
…e last two paragraphs of 8 of II of the same article, to article 150-0 F and 1 of II of article 163 quinquies C are reduced by an allowance determined under the conditions set out, as appropriate, in…
…is L or the groupings mentioned in Articles 238 ter, 239 quater, 239 quater B, 239 quater C and 239 quinquies, which are not subject to corporation tax, may be used by their members in proportion to t…
…communal share of the domestic tax on the final consumption of electricity mentioned in article 266 quinquies C of the customs code. II.For the year 2023, the amount of the communal share collected by…
I. - A fine equal to 5% of the sums omitted shall be imposed where the following documents are not produced or are inaccurate or incomplete:a. Table of provisions provided for pursuant to the provisio…
…du code général des collectivités territoriales et des articles 1379,1586,1599 bis, 1609 bis, 1609 quinquies C, 1609 nonies B and 1609 nonies C of this code, local authorities, with the exception of…
…the company's request, of an exemption or a reduction at the same rate, up to a limit for 2022 of €154,732 and €420,505 respectively of added value per establishment and updated each year according t…
…rsuant to IV of Article 219. IV. - Tax credits of any kind and the claim referred to in Article 220 quinquies are not chargeable against the contribution. V. - It is assessed and controlled in the sam…
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