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Showing 1–10 of 2194 articles for “Art. 167 bis”
…bution or, upon the transfer by the taxpayer of his tax domicile outside France pursuant to article 167 bis if this event is earlier.The deferral provided for in the first paragraph is subject to comp…
…article 150-0 A of this code is made up of the balance of the distributions referred to in 7 and 7 bis of the same II and in 1 of II of article 163 quinquies C perceived in the account as well as cap…
…d at their actual value at the time of the transfer of their holder's tax domicile outside France.2 bis. The capital gain calculated under the conditions provided for in the first paragraph of 2 is re…
…f negotiable securities, to the application of the withholding tax provided for in 1 of Article 119 bis and the levy provided for in article 125 A. 2. (Repealed) 3. A ministerial order shall set the t…
The withholding tax payable under the provisions of Article 115 quinquies is declared and paid to the Treasury by the company no later than the fifteenth day of the fourth month following the end of t…
Any person, association or body that has not paid the payroll tax for which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal t…
…l tax previously in force, shall apply ipso jure to the withholding tax referred to in 1 of article 1672.
1 (not applicable)2 (not applicable)3. Payments due in respect of the monitoring of continuing vocational training are made in accordance with the rules mentioned in Article L. 6362-12 of the Labour C…
…ce afférente aux revenus de capitaux mobiliers entrant dans les prévisions des articles 118, 119 et 1678 bis, and referred to in 1 of the articles 119 bis and 1672 is declared and recovered in accorda…
1. The withholding tax provided for in 1 of Article 119 bis shall be paid by the person making the distribution, who shall be responsible for withholding the amount from the sums paid to the beneficia…
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