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Showing 12541–12550 of 12834 articles for “Art. 1° et 2°”
…s authorised to carry out custody account-keeping activities for financial instruments mentioned in 2° to 7° of Article L. 542-1 of the monetary and financial code;- credit institutions authorised to…
I. - In the event of a withdrawal of cash from an account defined in article L. 221-32-4 of the Monetary and Financial Code, the net gain referred to in 2 ter of II of article 150-0 A of this code is…
…with a contribution of transferable securities, corporate rights, securities or rights relating thereto as defined in article 150-0 A to a company subject to corporation tax or an equivalent tax is de…
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…nbuilt property or rights relating to such property, are liable to income tax under the conditions set out in articles 150 V to 150 VH.These provisions apply, subject to those set out in 3° of I of Ar…
…ubject to a levy when the person who ensures the payment of this income is established in France, whether or not it is the debtor, the latter being established in France or outside France.For the calc…
Income is determined: 1° For bonds, participating securities, public bills and loans, by the interest or income distributed during the year; 2° For lots, by the amount of the lot itself; 3° For redemp…
Distributed income shall not include:1° Allocations which, for members or shareholders, have the character of repayments of contributions or share premiums. However, a distribution shall only be deeme…
Sont exemchis de la retenue à la source prévue au 2 de Article 119 bis, insofar as they derive from profits exempt from corporation tax pursuant to 3° ter of article 208, dividends and other income di…
…238 septies B and 1678 bis give rise to the application of a withholding tax, the rate of which is set by 1 of Article 187, when they benefit persons who have their registered office in France or abro…
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