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Showing 371–380 of 875 articles for “Art. 119 ter”
…shares distributed by French companies, as well as income mentioned in article 118 which benefit international organisations, foreign sovereign States or the central banks of these States, are exempt…
Data transmitted in application of articles D. 4113-117 and D. 4113-119 are deemed to have been validated by the body or authority that transmitted them. The information in the register referred to in…
Infringements of the provisions of 3 of Article 242 ter shall be punishable by the penalties set out in article 1741.
…ners in name, the general partners and the members of the companies referred to in articles 8 and 8 ter, shall be determined under the conditions set out in article 60, second paragraph, and in accord…
…o file within the prescribed period any of the declarations mentioned in article 1406, article 1496 ter, in III of article 1518 ter and in VI of article 146 of law no. 2019-1479 of 28 December 2019 on…
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…
The levy referred to in article 117 quater is paid to the Treasury within the first fifteen days of the month following that in which the income is paid and subject to the same penalties as the withho…
The members or shareholders of the companies referred to in Article 1655 ter are personally subject to income tax for the portion of corporate income corresponding to their rights in the company.
…icle 1496, industrial establishments mentioned in article 1499 and premises whose rental value is determined under the specific conditions set out in article 1501 as well as that of non-built properti…
The following are exempt from the withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A : 1° to 4° (Obsolete provisions); 4° bis For their entire duratio…
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