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Showing 241–250 of 574 articles for “Art. 776 quater”
…o the transfer of a share savings plan from one management body to another are set out inarticle 91 quater I of Annex II to the General Tax Code.
I. - Where rights in a company or group referred to in Articles 8,8 quinquies, 239 quater, 239 quater B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation…
…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…
…ing from L. 518-2 with the exception of the last two sentences of its second paragraph Act no. 2008-776 of 4 August 2008 L. 518-2-1 Order no. 2009-15 of 8 January 2009 L. 518-3 Order no. 2000-1223 of…
…ng from L. 518-2, with the exception of the last two sentences of its second paragraph Act no. 2008-776 of 4 August 2008 L. 518-2-1 Order no. 2009-15 of 8 January 2009 L. 518-3 Order no. 2000-1223 of…
…ing from L. 518-2 with the exception of the last two sentences of its second paragraph Act no. 2008-776 of 4 August 2008 L. 518-2-1 Order no. 2009-15 of 8 January 2009 L. 518-3 Order no. 2000-1223 of…
…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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