Article 187
1. Subject to the provisions of 2, the rate of withholding tax provided for in article 119 bis is set at:1° For beneficiaries who are legal persons or organisations, regardless of their form:- 17% for…
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Showing 1001–1010 of 2619 articles for “Art. 163 bis G”
1. Subject to the provisions of 2, the rate of withholding tax provided for in article 119 bis is set at:1° For beneficiaries who are legal persons or organisations, regardless of their form:- 17% for…
In order to receive support, the company or organisation must submit the following electronically:1° The application form drawn up by the Centre national du cinéma et de l'image animée;2° At the preli…
The provisions of Article 1649 quater B bis apply to declarations filed by individuals with the tax authorities (1).
I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…
With a view to applying the provisions of the articles 39 bis to 39 bis B, the companies concerned are required to attach to each return they submit for income tax purposes a statement showing separat…
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…
Value added tax is levied at the reduced rate of 10% in respect of:a. Services relating to:The supply of accommodation in accommodation establishments; this rate applies to furnished rentals under the…
I. - Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the…
I. - The tax provided for in article 300 bis is based on the difference between the following amounts, assessed exclusive of value added tax during the calendar year in which the tax becomes due, inso…
…ompensation settlements in the event of expropriation for reasons of public utility (numbers 161 to 163 of table 5) give rise to the collection of a proportional fee:1° Before expropriation is pronoun…
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