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Showing 231–240 of 534 articles for “Art. 1678 quater”
…o the transfer of a share savings plan from one management body to another are set out inarticle 91 quater I of Annex II to the General Tax Code.
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 company's financial year coincides with the calendar year, the tax credit defined in article 244 quater L is deducted from the corporation tax due by the company in respect of the financial year du…
…payment of interest subject to the withholding tax provided for in 1° ofarticle 119 bis or article 1678 bis of the General Tax Code or giving entitlement to the tax credit provided for in b of 1 ofar…
…benefits from the allocation of a share of the annual tax on parking areas governed by article 1599 quater C of the General Tax Code, up to a limit of €66 million
The financing bodies referred to in 2°c of A of article R. 332-2 of the Insurance Code are financing bodies within the meaning of article L. 214-166-2 of this Code.
The tax credit for collaborative research defined in Article 244 quater B bis is deducted from the corporation tax due by the company, under the conditions set out in Article 199 ter B bis.
Failure to present or keep the registers provided for in article 286 quater gives rise to a fine of €750. Omissions or inaccuracies in the information required to appear in these registers give rise t…
The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…
The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…
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