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Showing 891–900 of 1893 articles for “Art. 33 quater”
…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…
…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…
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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…
…ncludes:1° The proceeds of the municipal share of the development tax, provided for in Article 1635 quater A of the General Tax Code;2° The amount of contributions to public facilities expenditure men…
…ets or rights have been transferred to the trust assets under the conditions set out in article 238 quater N, from the date of acquisition of the assets or rights by the settlor;2° In the event of a t…
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