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Showing 81–90 of 2313 articles for “Art. 1 et 3 · CGI Art. 1729 B · BOI-BIC-CESS-40”
1. Interest on savings bonds issued by industrial and commercial companies and, whatever their purpose, by the legal entities referred to in Article 108 give rise, at the time of their payment and eve…
For business property tax, the increase provided for in 1 of Article 1731 applies:1° To sums mentioned on a tax assessment which have not been paid within forty-five days of the date on which the asse…
Items of income covered by this I that have been waived or relinquished by the lessor to the lessee company between 15 April 2020 and 31 December 2021 under the conditions and within the limits mentio…
I - Taxable profits from literary, scientific or artistic production as well as those from the practice of sport may, at the request of taxpayers subject to the controlled declaration regime, be deter…
1 The withholding tax provided for in 1 of article 119 bis and the levy provided for in I of article 125 A interest, arrears and all other proceeds from bonds, public bills and other negotiable debt s…
The taxation regime for gains derived by natural persons from disposals made directly or through intermediaries, of debt securities negotiable on a regulated market pursuant to a specific legislative…
I. The sums or securities distributed by a mutual fund, excluding the distributions mentioned in 7 and 7a of II of article 150-0 A and the allocation of mutual fund units received as part of a demerge…
Remuneration allocated to members of the board of directors or supervisory board of public limited companies, in any capacity whatsoever, excluding salaries and industrial property royalties, give ris…
1. Income from transferable capital falling within the provisions of articles 118,119,238 septies B and 1678 bis give rise to the application of a withholding tax, the rate of which is set by 1 of Art…
1. When an individual domiciled in France holds directly or indirectly at least 10% of the shares, units, financial rights or voting rights in a legal entity-a legal person, body, trust or comparable…
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