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Showing 251–260 of 311 articles for “Art. 775 quinquies”
I. - The flat-rate tax referred to in Article 1635-0 quinquies applies to rolling stock used on the national rail network for passenger transport operations.II. - The flat-rate tax is payable each yea…
…ng before 1 January 2019, the share of costs and expenses provided for in the second paragraph of a quinquies of the I of Article 219 applies to the gross amount of capital gains on disposals relating…
…if whose purpose is to provide transport services, under the conditions provided for in articles 19 quinquies to 19 sexdecies A of law no. 47-1775 of 10 September 1947 on the status of cooperation, pr…
…these sums;b) Net gains realised since the opening of a share savings plan mentioned in article 163 quinquies D in the event of a withdrawal or redemption after the expiry of the fifth year;c) Capital…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to radio stations whose power requires a notice, agreement or declaration to the Agence nationale des fréquences pursuant to Articl…
…re the forfeiture of the benefit of the reduced rate provided for by 2° of I of D of article 1594 F quinquies is incurred as a result of the sub-purchaser, the latter is jointly and severally liable w…
…sums reinvested by unitholders in fulfilment of the reinvestment obligation set out in Article 163 quinquies B of the General Tax Code; 2° When a company whose securities or rights are included in th…
…sums reinvested by unitholders in fulfilment of the reinvestment obligation set out in article 163 quinquies B of the General Tax Code; 2° When a company whose securities or rights are included in th…
…oupings mentioned in articles 238 ter, 239 quater, 239 quater B, 239 quater C, 239 quater D and 239 quinquies which are not subject to corporation tax may be used by their members in proportion to the…
…those placed under the flat-rate reimbursement scheme provided for in articles 298 quater and 298 quinquies and those carrying out exclusively transactions or services that are exempt from value add…
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