Article 200 B
Capital gains realised under the conditions provided for in articles 150 U to 150 UC are taxed at a flat rate of 19%. They are taxed at the rates provided for in III bis of article 244 bis A when they…
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Showing 7301–7310 of 9745 articles for “Art. 150-0 D ter”
Capital gains realised under the conditions provided for in articles 150 U to 150 UC are taxed at a flat rate of 19%. They are taxed at the rates provided for in III bis of article 244 bis A when they…
Capital gains subject to the articles 39 duodecies to 39 quindecies and realised on the disposal of inland waterway vessels used for the transport of goods, in operation by a river transport company o…
…ber 150 in table 5) gives rise to the collection of a fee proportional to the total royalties, according to the following scale:Base rates Applicable rate 0 to €6,500 1.645% From €6,500 to €17,000 0.9…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
The institution with which an SME innovation account defined in Article L. 221-32-4 is opened shall keep, for each unit or share held in the securities account, as well as for the cash held in the cas…
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…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
I.-Public limited companies (sociétés anonymes), simplified joint stock companies (sociétés par actions simplifiées) and limited liability companies (sociétés à responsabilité limitée), the securities…
In French Guiana and the Department of Mayotte, a special equipment tax is introduced for the benefit of public establishments created pursuant to Article L. 321-36-1 of the town planning code.This ta…
I. - (Repealed)II. - 1. The public establishment of intercommunal cooperation resulting from the merger pursuant to article L. 5211-41-3 of the General Local Authorities Code or, when the perimeter of…
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