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Showing 371–380 of 796 articles for “Art. 202 ter”
For each tax period, the mass of distributed income determined in accordance with the provisions of articles 109 to 115 ter is considered to be allocated between the beneficiaries, for the assessment…
…their outbuildings, such as garages, pleasure gardens, parks and playgrounds.This rental value is determined according to the rules defined in articles 1494 to 1508, 1516 to 1518 A ter and 1518 A quin…
…nt defined in article L. 221-32-4 of the Monetary and Financial Code, the net gain referred to in 2 ter of II of article 150-0 A of this code is made up of the balance of the distributions referred to…
Subject to the provisions of 4 ter of II of article 150-0 A, the capital gains mentioned in 3° of II of article L. 214-81 of the Monetary and Financial Code, distributed by a real estate investment tr…
1. The goods referred to in articles 215, 215a and 215b shall be deemed to have been imported as contraband if proof of origin is not provided, or if one of the documents referred to in these articles…
Services provided by intermediaries acting in the name and on behalf of others, where they are involved in transactions exempted by article 262 and in transactions carried out outside the territory of…
To benefit from the provisions of Article 219 ter, relating to the taxation of compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stocks,…
By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…
…es as transferring real estate ownership for valuable consideration under articles 727,728 and 1655 ter are subject to these duties in accordance with the rates applicable to transfers for valuable co…
If there is no suspicion of money laundering or terrorist financing, the persons who issue electronic money referred to in 1°, 1° ter and 1° quater of Article L. 561-2 are not subject to the due dilig…
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