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Showing 31–40 of 6031 articles for “Art. 12 févr. 2013”
…2002 L. 5211-50 Order no. 2015-1341 of 23 October 2015 L. 5211-51 and L. 5211-52 law no. 99-586 of 12 July 1999 L. 5211-53 law no. 2013-403 of 17 May 2013 L. 5211-54 law no. 99-586 of 12 July 1999II.…
…s are subject to the same tax treatment as the sums or securities referred to in 6° of the article 112.The following are not considered as contributions for the application of this provision:a. Reserv…
…les In the wording resulting from L. 317-1 Order no. 2019-964 of 18 September 2019 L. 317-2 Law no. 2013-100 of 28 January 2013 L. 317-3Order no. 2017-1433 of 4 October 2017 II.-For the application of…
…s In their wording resulting from L. 317-1 Order no. 2019-964 of 18 September 2019 L. 317-2 Law no. 2013-100 of 28 January 2013 L. 317-3Order no. 2017-1433 of 4 October 2017 II.-For the application of…
…he same table: Articles applicable In the wording resulting from L. 631-1 Ordinance no. 2020-115 of 12 February 2020 L. 631-2 Law 2013-672 of 26 July 2013 L. 631-2-1, with the exception of its twentie…
The tax is due each year on the basis of the profits or income that the taxpayer makes or has at his disposal during the same year.
1. For the application of Article 120, the incorporation of reserves by a foreign company into its share capital does not constitute a chargeable event for income tax. The provisions set out in 1 of A…
…erest, arrears, redemption premiums or any other proceeds from the securities designated in article 124. Tax is due by the sole fact, either of the payment of interest, however made, or of its entry i…
With regard to funding securities issued by foreign States, the taxable event is deferred to the time of the first negotiation of these securities. In this case, the taxable income is determined by th…
…ets publics et autres titres d'emprunts négociables entrant dans les prévisions des articles 118 to 123; 2° Deposits of sums of money at sight or with a fixed maturity, whoever the depositary and what…
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