French General Tax CodeIn force
Subsection 7: Tax rates
Article 1635 quater L
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Showing 91–100 of 574 articles for “Art. 776 quater”
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…ion or development project is carried out in sectors with different rates pursuant to articles 1635 quater L and 1635 quater N of this code, the lowest rate is applied..
The acquisition of a company under the conditions provided for in Article 220 quater A may be subject to the agreement of the Minister of Finance prior to its implementation. In this case, the benefit…
…transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in article 4…
…ned of any shortcomings observed in the performance of their duties as defined in the articles 1649 quater C to 1649 quater H and having given them the opportunity to present their observations, the a…
…region may collect the development tax under the conditions provided for in 2° of I of article 1635 quater A.
The development tax provided for in article 1635 quater A is controlled according to the procedures and under the guarantees and penalties provided for in matters of direct contributions.
…or members, depending on the nature of their activity, all the tasks provided for in Articles 1649 quater C to 1649 quater E or articles 1649 quater F to 1649 quater H, under the conditions laid down…
The tax credit defined in article 244 quater W is deducted from the corporation tax payable by the company, under the conditions set out in article 199 ter U.
The provisions of Article 238 quater B shall apply to the transfer to a fiduciary estate of rights or shares considered, pursuant to I of l'article 151 nonies, as assets allocated to the exercise of t…
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