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.
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Showing 111–120 of 315 articles for “Art. 1655 quinquies”
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.
…t to the administrative regulations governing public houses under the conditions set out in article 1655 of the General Tax Code.
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…
…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…
…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.
…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…
The provisions of article 39 quinquies C are applicable to study and research organisations.
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
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…
1. (Repealed) 2. (Transferred to article 1788 quinquies). 3. (Repealed) 4. (Not applicable).
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