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Showing 111120 of 315 articles for Art. 1655 quinquies

French General Tax CodeIn force
I: Taxable persons

Article 8 bis

The members or shareholders of the companies referred to in Article 1655 ter are personally subject to income tax for the portion of corporate income corresponding to their rights in the company.

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Chapter V: Protected areas.

Article L3335-11

…t to the administrative regulations governing public houses under the conditions set out in article 1655 of the General Tax Code.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Special schemes

Article 728

Without prejudice to the provisions of article 1655 ter, transfers of shares or units conferring on their owners the right to the enjoyment of immovable property or fractions of immovable property are…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Special schemes

Article 729

…urposes as transferring real estate ownership for valuable consideration under articles 727,728 and 1655 ter are subject to these duties in accordance with the rates applicable to transfers for valuab…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Taxpayer returns

Article 172 bis

…1). The foregoing provisions do not apply to co-ownership property companies referred to in article 1655 ter. (1) Annex III, art. 46 B to 46 D.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ca: Correction applied to allowances when property tax on built-up properties is transferred

Article 1388-0

…h of the abatements for property tax on built-up properties provided for in articles 1388 ter, 1388 quinquies, 1388 quinquies A, 1388 quinquies B, 1388 quinquies C, 1388 sexies and 1388 octies is equa…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Study and research organisations

Article 93 ter

The provisions of article 39 quinquies C are applicable to study and research organisations.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 211 ter

The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
5°: Tax losses carried back

Article 223 G

1. Where the parent company opts for the regime provided for in paragraph I of Article 220 quinquies: a) The overall deficit declared in respect of a financial year shall be set off against the overal…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IV ter : Payment of value added tax by bank transfer or electronic payment order

Article 1695 ter

1. (Repealed) 2. (Transferred to article 1788 quinquies). 3. (Repealed) 4. (Not applicable).

AI translation · Updated 7 Nov 2023Open Article
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