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Showing 421–430 of 442 articles for “Art. 220 quinquies”
…rest are subject to corporation tax on capital gains whose taxation has been deferred pursuant to 7 quinquies of article 38 of this code, including in cases where these relate to their non-profit or e…
…°c Supplementary professional pension funds mentioned in article L. 381-1 of the Insurance Code; 2° quinquies Mutual insurance companies or unions for supplementary professional retirement mentioned i…
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1. (not applicable).2. Group companies may not benefit from the tax credit mentioned in articles 220 quater and 220 quater A.3. Deductions made by group companies under the provisions of II of article…
…ributions received referred to in 7 and 7 bis of II of article 150-0 A and in 1 of II ofarticle 163 quinquies C of the same code, and the values and sums allocated on the dissolution of an entity refe…
…ined in article L. 245-12 of the code de l'action sociale et des familles; 9° quater (Repealed); 9° quinquies The activity allowance mentioned in article L. 841-1 of the Social Security Code; 9° septi…
…om a société immobilière pour le commerce et l'industrie in application of the last paragraph of 3° quinquies of article 208 ;h) Net income and capital gains distributed by venture capital companies e…
…f article R. 214-65, the words "in fulfilment of the reinvestment obligation set out in article 163 quinquies B of the General Tax Code" are deleted;9° In a of 3° of article R. 214-72, the words: "or…
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
…nvestment funds or free partnership companies that meet the conditions set out in II of article 163 quinquies B of this code, innovation mutual funds mentioned in article L. 214-30 of the Monetary and…
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