Article 119 quater
1. The withholding tax provided for in 1 of article 119 bis as well as the levy provided for in III of Article 125 A is not applicable to interest understood, for the application of this article, as i…
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Showing 31–40 of 2190 articles for “Art. 119 bis”
1. The withholding tax provided for in 1 of article 119 bis as well as the levy provided for in III of Article 125 A is not applicable to interest understood, for the application of this article, as i…
…mean the total amount of profits, whether taxable or exempt, after deduction of corporation tax.1. bis (Provisions not applicable).2. However, the company may request that the withholding tax payable…
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. In relations between two parts of the Customs territory, the Customs service of the territory of departure is authorised, on behalf of the Customs service of the territory of destination, to carry…
I a. Where the beneficiaries of the income from movable capital referred to in articles 108 to 119,238 septies Band 1678 bis are required, under the provisions of the tax legislation, to submit, for t…
The withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A: 1° Interest, arrears and all other income from negotiable loans contracted from the entry into…
…ercial profits as defined in Articles 34 and 35;c) From the withholding tax provided for in Article 119 bis applicable to sums received by the bodies and their subsidiaries mentioned in the first para…
1. Where the provisions of Article 119a above are applied, export or attempted export without declaration shall give rise, independently of the penalties laid down by the legislation of the territory…
…tion may request exemption from this levy under the conditions provided for in article 242 quater.I bis.-(Repealed).II.-A levy is compulsorily applicable to income from savings products donated to an…
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…
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