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Showing 791–800 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
The conversion of a company that is not exempt from corporation tax into an open-ended investment company has the same tax consequences as the distribution of its liquidation surplus.
…ets giving rise to the allocation of securities under the conditions provided for in 2 of article 115 ;4° The amount of lump-sum reimbursements of expenses and any other remuneration accruing, in what…
…tal does not constitute a chargeable event for income tax. The provisions set out in 1 of Article 115 are applicable in the event of a merger or demerger involving companies at least one of which is f…
The conditions of application of articles 124 B to 124 D are set by decree (1). (1) See Annex III, art. 41 duodecies J to 41 duodecies P.
…nques in exchange for shares transferred to the State pursuant to the loi de nationalisation n° 82-155 du 11 février 1982 are subject to the tax provisions applicable to income from fixed-rate bonds i…
…t with the Minister of the Economy and Finance in accordance with the provisions of l'ordonnance n° 59-248 du 4 février 1959, are exempt from the withholding tax provided for in 2 of Article 119 bis i…
Where a company having its registered office in France and liable to the tax provided for in Chapter II of this Title carries on business in Saint-Pierre-et-Miquelon, Mayotte, New Caledonia, French Po…
For the purposes of the present provisions, the following shall be deemed to be income: 1° Interest, arrears and any other proceeds from bonds, participating securities, public bills and any other neg…
Interest, arrears and all other proceeds from loans issued in France by international organisations are exempt from the withholding tax defined in 1 of Article 119 bis and the levy provided for in I o…
…red of shareholders who hold in that company, on the date of approval of the contribution, at least 5% of the voting rights or who exercise or have exercised, in the six months prior to that date, dir…
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