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Showing 831–840 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
1. Is deemed to constitute distributed income subject to the withholding tax provided for in Article 2 of 119 bis any payment, up to the amount corresponding to the distribution of proceeds from units…
…lding tax provided for in 1 of article 119 bis as well as the levy provided for in III of Article 125 A is not applicable to interest understood, for the application of this article, as income from de…
…er the depositary and whatever the purpose of the deposit; 3° Cash guarantees; 4° Current accounts. 5° Indexation clauses relating to sums made available or left at the disposal of a company by its me…
Remuneration allocated to members of the board of directors or supervisory board of public limited companies, in any capacity whatsoever, excluding salaries and industrial property royalties, give ris…
…om and without benefiting from a specific exemption on the profits mentioned in 1.(1) See Annex II, art. 380 to 382.
…o the redemption premium referred to in article 238 septies A. Income from securities issued from 1 January 1987, as defined in articles 118,119 and 238 septies B, is placed outside the scope of the w…
…legal entity located in an uncooperative State or territory, within the meaning of Article 238-0 A.5. A Conseil d'Etat decree sets out the conditions for application of the foregoing provisions and i…
…olders or unit holders: 1° By investment property companies governed by article 33-I of law no. 63-254 of 15 March 1963; 2° By management property companies governed by article 1 of decree no. 63-683…
…rise to the allocation of securities to members under the conditions provided for in 2 of article 115;c. Amounts incorporated into shareholders' equity on the occasion of a merger or demerger without…
…1) shall determine the issue rate to be used to calculate the tax on these premiums. (1) Annex III, art. 41 octies to 41 duodecies.
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