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Showing 1367113680 of 14014 articles for Art. 2°

French General Tax CodeIn force
2. Movable and immovable property and rights

Article 150 U

…sent code and if the transfer takes place within less than two years of entering the establishment ;2° In respect of the sale of a dwelling located in France where the seller is an individual, not res…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4b: Levy on fixed-income investment income

Article 125 A

…cooperative State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, unless the debtor demonstrates that the transactions to whi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Income from bonds

Article 119

…cipating securities, public bills and loans, by the interest or income distributed during the year; 2° For lots, by the amount of the lot itself; 3° For redemption premiums, by the difference between…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
b: Calculation of total distributed income

Article 112

…ange of securities within the meaning of 3° of II of Article L. 236-3 of the French Commercial Code;2° Depreciation of all or part of their share capital, interest shares or limited partnerships, carr…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
16° : Real estate investment companies and real estate management companies

Article 139 ter

…s: 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 of 13 July 1963.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2 bis: Withholding of income tax at source

Article 119 bis

…investing it, in accordance with a defined investment policy, in the interests of those investors; 2° Have characteristics similar to those of undertakings for collective investment governed by Frenc…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4: Income from receivables, deposits and guarantees

Article 124

…ublics et autres titres d'emprunts négociables entrant dans les prévisions des articles 118 to 123; 2° Deposits of sums of money at sight or with a fixed maturity, whoever the depositary and whatever…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4a: Levy on income from capitalisation bonds or contracts

Article 125-0 A

…rticle 200 A is not exercised, to the fraction of these products taxable at the rate referred to in 2° of B of 1 of article 200 A, then to those taxable at the rate referred to in 1° of the same B. Fo…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2 bis: Withholding of income tax at source

Article 119 quinquies

…eneficiary to participate effectively in the management or control of this company or organisation ;2° Its tax result or, where applicable, that of the permanent establishment in whose result the inco…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
c: Calculating individual income

Article 116

…res indicated in the declarations provided by the legal entity under the conditions provided for in 2° of 2 of article 223.

AI translation · Updated 8 Nov 2023Open Article
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