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Showing 141–150 of 311 articles for “Art. 775 quinquies”
1 Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation fon…
…units in a real estate investment trust is in one of the cases mentioned in a and b of Article 730 quinquies, registration duty at the rate set out in 2° of I of article 726 est applicable. However,…
…nt in determining the taxable income of the Banque de France within the meaning of II of Article 38 quinquies A of the General Tax Code; 2° If the expenses of the Autorité de contrôle prudentiel et de…
…vice;3. Of the transaction, the failure to issue an invoice or the note provided for in article 290 quinquies and the failure to record the transaction. The professional client is jointly and severall…
Each member of the co-ownerships of racehorses or stallions mentioned in Article 8 quinquies depreciates the cost price of its share of ownership in accordance with the procedures laid down in respect…
…iately payable under the conditions and subject to the reservations set out in 2 to 4 of article 39 quinquies C.
In addition to the fine incurred for refusal to disclose under the conditions set out in articles 65 and 65d, offenders must be ordered to produce the books, documents or records that have not been di…
…alue added taken into account is that produced during the period referred to in I of l'article 1586 quinquies. If no business is sold or discontinued during the tax year, the amount of value added ref…
…ed deadlines.The fine is applicable in the event of refusal to provide information under Article 65 quinquies;3° Any breach of the provisions of b of article 69, article 71, article 87 and 2 of articl…
…rticle 726 when the holder of the shares is in one of the cases mentioned in a and b of Article 730 quinquies. However, this registration duty does not apply when the holder requesting the redemption…
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