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Showing 201–210 of 315 articles for “Art. 1655 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…
…t for late payment is not due when the increases provided for in 1 of article 224, 9 of article 266 quinquies C and 3 of article 284 quater apply.II.In the event that the taxpayer voluntarily rectifie…
…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…
…The provisions of this 1 do not apply:a. to co-ownership property companies referred to in article 1655 ter ;b. to partnerships resulting from the conversion of capital companies that took place less…
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…
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