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Showing 221–230 of 315 articles for “Art. 1655 quinquies”
…rty tax and additional taxes are collected either under the conditions provided for in Article 1679 quinquies, or, at the taxpayer's request, by means of monthly levies made in accordance with Article…
…f the Monetary and Financial Code or more than 50% of whose capital is held by persons defined in 1 quinquies of article 207 of this code and holders of cooperative investment certificates, with the e…
…come and capital gains from investments made as part of a share savings plan defined in article 163 quinquies D ; however, income from investments made in shares or units in companies that are not adm…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to photovoltaic or hydroelectric power generation plants, with the exception of those mentioned in Article 1519 D, whose installed…
…n, where applicable, of the amounts paid by the establishment in application of III of article 1609 quinquies C , of V of article 1609 nonies C of the General Tax Code and of article L. 5211-28-4 of t…
…aph.2° The reference intercommunal rates relating to the schemes provided for in II of article 1609 quinquies C in its wording in force on 31 December 2009 are determined according to the same procedu…
…governed by article L. 214-154 of the Monetary and Financial Code other than those mentioned in 7° quinquies, shares or units in undertakings for collective investment in transferable securities gove…
…which the purchaser is designated as the person liable for the tax pursuant to the provisions of 2 quinquies of the latter article ;b bis) The amount excluding tax of the transactions referred to in…
…er A 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 the…
…and 31 December 2023 inclusive, to an establishment qualifying for the exemption provided for in I quinquies A of article 1466 A. It applies from 1 January of the year following that in which the con…
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