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Showing 111–120 of 574 articles for “Art. 776 quater”
…The tax credit calculated by the partnerships mentioned in articles 8,238 bis L, 239 ter and 239 quater A or the groupings mentioned in articles 238 ter, 239 quater, 239 quater B, 239 quater C, 239…
…uare metre; > 6° For parking areas not included in the surface area mentioned in 1° of Article 1635 quater H, €2,500 per space.
…et seq and taxed in the name of the transferor in accordance with the rules set out in article 238 quater N.The difference between the transfer price and the acquisition price of these rights has no…
…erships referred to in Articles 8 and 238 bis L or the groupings mentioned in Articles 238 ter, 239 quater, 239 quater B, 239 quater C and 239 quinquies, which are not subject to corporation tax, may…
…ement suivantes: 1° Residential and accommodation premises mentioned in 1° of the I of article 1635 quater I which do not benefit from the exemption provided for in 2° of the I of article 1635 quater…
…ng tax due for the construction. Where a discharge or reduction is granted, 9° of I of Article 1635 quater D does not apply to the reconstruction of the building.
…riod of three years, in which they undertake to carry out the controls provided for in Article 1649 quater E for management centres in respect of their members, under the conditions set out in the sam…
…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…
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