French General Tax CodeIn force
Subsection 6: Tax base
Article 1635 quater H
…lue of fixtures and fittings, set on a flat-rate basis under the conditions set out in Article 1635 quater J.
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Showing 111–120 of 1893 articles for “Art. 33 quater”
…lue of fixtures and fittings, set on a flat-rate basis under the conditions set out in Article 1635 quater J.
…ation of the first paragraph, the partnerships and groupings mentioned in articles 8,238 bis L, 239 quater, 239 quater A, 239 quater B and 239 quater C which are not subject to corporation tax must al…
The associations mentioned in article 1649 quater F ensure that the income tax, turnover tax, business value added tax and, where applicable, foreign income tax returns submitted by their members are…
…isted in a to l of I of article 199 undecies B, with the exception of the activities mentioned in I quater of the same article 199 undecies B. For investments relating to cruise ships mentioned in I q…
…ch the expenses are actually incurred, after deducting the tax reductions mentioned in articles 199 quater B to 200 bis, tax credits and non-dischargeable levies or deductions. If the tax credit excee…
…ed in I. The characteristics of the building are assessed on the due date specified in article 1635 quater G. . However, in accordance with the fourth paragraph of article L. 410-1 of the town plannin…
…'s issues. When an association is considering a change to the list mentioned in 7° of Article R. 15-33-32 or to appoint a natural person who has not been personally authorised to carry out the tasks e…
…xation from 1 January 2016, assigned directly to the operations mentioned in a of II of Article 244 quater Band assessed pursuant to article 1499.The benefit of the allowance is subject to compliance…
…ity.When the partnerships mentioned in articles 8 and 238 bis L or groups mentioned in articles 239 quater, 239 quater B, 239 quater C and 239 quater D are not subject to corporation tax, the tax cred…
…e by companies subject to the tax regime of Article 8 or by the groupings mentioned in articles 239 quater or 239 quater C, the tax credit may be used by their members, in proportion to their rights i…
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