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Showing 181190 of 315 articles for Art. 1655 quinquies

French General Tax CodeIn force
VIII : Taxation of capital gains on the disposal of building land

Article 238 decies

…ning ((of A of article 1594-0 G)) (M) is contributed to a co-ownership company defined in l'article 1655 ter, the disposal is deemed to relate to the whole of the land or property for the purposes of…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Paragraph 4: Common provisions

Article L2224-11-6

…aragraphs of Article L. 332-11-1 of the French town planning code as it stood prior to Law No. 2014-1655 of 29 December 2014 on the rectifying finance act for 2014.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 bis

I. (Expired) II.-Retirement benefits paid in the form of a lump sum taxable in accordance with b quinquies of the 5th of article 158 may, at the express and irrevocable request of the beneficiary, be…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1455

…al Code or at least 20% of whose capital is held by non-cooperating members within the meaning of 1 quinquies of article 207 of this code and holders of cooperative investment certificates where the a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIb: Cotisation foncière des entreprises: minimum levy

Article 1647 D

…first paragraph.When a public establishment for intercommunal cooperation applies I of article 1609 quinquies C, it sets, in place of the member municipalities, the amount of the minimum base applicab…

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

Article 1468

…de or at least 20% of whose capital is held by non-cooperating shareholders within the meaning of 1 quinquies of article 207 of this code and holders of cooperative investment certificates where the a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Metropolis of Lyon

Article 1656

…du 1° de l'article 1382, des articles 1388-0 et 1518 quater, du 3 des I et III de l'article 1518 A quinquies and articles 1530 bis and 1636 B octies, the reference to the departmental rate applied in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Flat-rate tax on network companies

Article 1519 G

I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to electrical transformers under the public electricity transmission and distribution networks within the meaning of the Energy Cod…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 A

…aled); 2. To the net gain realised since the opening of a share savings plan defined in Article 163 quinquies D in the event of withdrawal of securities or cash or redemption before the expiry of the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Trusts

Article 238 quater J

…r A, 239 quater B, 239 quater C, 239 quater D, 239 septies and the I of articles 239 quater and 239 quinquies becomes liable for corporation tax; 3° Ceases in whole or in part to be liable for corpora…

AI translation · Updated 8 Nov 2023Open Article
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