Article 161
The bonus allocated at the time of the liquidation of a company to the holders of company rights in addition to their contribution is included, where applicable, in the income tax bases only up to the…
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Showing 7321–7330 of 9745 articles for “Art. 150-0 D ter”
The bonus allocated at the time of the liquidation of a company to the holders of company rights in addition to their contribution is included, where applicable, in the income tax bases only up to the…
The fee provided for in Article R. 663-11 in respect of the approval of a disposal plan in the course of receivership or compulsory liquidation proceedings (number 9 of Table 4-1) is set in proportion…
I. - In the rural revitalisation areas mentioned in article 1465 A, the municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by means of a general…
In the rural revitalization zones mentioned in article 1465 A, municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision…
I. - Value added tax is declared and collected when it becomes due, for the following transactions:1° Imports for which the person liable is a non-taxable person not identified in accordance with the…
I. - A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter…
The fee provided for in Article R. 663-30 in respect of the distribution to the creditors mentioned in Article L. 622-24 and payments of the claims mentioned in I of Article L. 641-13 (number 16 of ta…
The fee provided for in Article R. 663-16 in respect of the task of collecting and distributing dividends laid down by the plan (number 4 of table 4-2) is set in proportion to the cumulative amount of…
The provisions of Article 150-0 B shall apply to capital gains realised from 21 July 1993, the date of publication of privatisation law no. 93-923 of 19 July 1993, on the exchange of the securities re…
When the administration establishes that a fonds commun de placement à risques, a fonds professionnel de capital investissement or a société de libre partenariat whose rules or articles of association…
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