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Showing 231–240 of 315 articles for “Art. 1655 quinquies”
…plies to properties attached to an establishment that qualifies for the exemption provided for in I quinquies B of Article 1466 A and for the same duration as the latter.It applies from 1 January of t…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies:a) To the main copper local loop distribution frames within the meaning of 4° ter of Article L. 32 of the French Post and Electroni…
…to the twenty-fifth paragraph of I of article 199 undecies B, the nineteenth paragraph of I and II quinquies of article 217 undecies or 5° of 1 of A of I and 3° of 2 of B of II of article 244 quater…
…in the third paragraph of Article L. 332-11-2 of the same code, as it read prior to the loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014, specifying the conditions under which…
…cording to the acquisition price of these assets and limited to fifteen years.1 quater (Repealed).1 quinquies The profit realised on the repurchase by its debtor of a claim linked to a medium and long…
…Tax credits generated by each company in the group pursuant to Article 244 quater X; Article 220 Z quinquies applies to the sum of these tax credits;z quinquies. Tax reductions generated by each comp…
…e last two paragraphs of 8 of II of the same article, to article 150-0 F and 1 of II of article 163 quinquies C are reduced by an allowance determined under the conditions set out, as appropriate, in…
…is L 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 t…
…communal share of the domestic tax on the final consumption of electricity mentioned in article 266 quinquies C of the customs code. II.For the year 2023, the amount of the communal share collected by…
I. - A fine equal to 5% of the sums omitted shall be imposed where the following documents are not produced or are inaccurate or incomplete:a. Table of provisions provided for pursuant to the provisio…
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