French General Tax CodeIn force
1°: Carry back
Article 220 quinquies
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Showing 191–200 of 218 articles for “Art. 239 octies”
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…ion work carried out by authorised syndicate associations whose purpose is to carry out such work;b octies. Subscriptions taken out by customers in order to receive the television services mentioned i…
…Where the partnerships referred to in Articles 8 and 238 bis L, or groups mentioned in articles 239 quater, 239 quater B and 239 quater C are not subject to corporation tax, the tax credit may be…
…L. 5211-7 :1° (repealed)2° In II, the words: "by Articles L. 44 to L. 46, L. 228 to L. 237-1 and L. 239 of the Electoral Code" are replaced by the words: "insofar as they are applicable in French Poly…
…tax regime provided for in Article 8, excluding joint ventures, or a grouping mentioned in articles 239 quater or 239 quater C, the shares of which are held directly, or through a single-member limite…
…from a real estate investment fund taxable under the conditions defined in e of 1 of II of Article 239 nonies.3. The taxpayers concerned shall directly report the amount of annual turnover and capita…
…contribution of a sole proprietorship to a company under the conditions provided for in Article 151 octies if the company benefiting from the transfer undertakes in the transfer deed to reintegrate sh…
…nefit from the provisions of one of the schemes provided for in articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies, 44 quindecies or 44 sexdecies and the scheme provided for in t…
…tion companies subject to corporation tax or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 quindecies, 44 sexdecies and 44 septdecies may benefit from a tax credit…
…these tax credits;q. The tax credits generated by each company in the group pursuant to article 220 octies ; the provisions of article 220 Q apply to the sum of these tax credits;r. Of the tax credits…
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