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Showing 451–460 of 66672 articles for “Art. 206 2 and 3-b”
…share on the date of exercise of an option granted under the conditions provided for in Articles L. 225-177 to L. 225-186 of the French Commercial Code, and the subscription or purchase price of this…
The waiver of the action in reduction provided for in Article 929 of the Civil Code is not subject to transfer duties free of charge.
The members or shareholders of the companies referred to in Article 1655 ter are personally subject to income tax for the portion of corporate income corresponding to their rights in the company.
1 The withholding tax provided for in 1 of article 119 bis and the levy provided for in I of article 125 A interest, arrears and all other proceeds from bonds, public bills and other negotiable debt s…
I. The sums or securities distributed by a mutual fund, excluding the distributions mentioned in 7 and 7a of II of article 150-0 A and the allocation of mutual fund units received as part of a demerge…
…t 31 December of the year of taxation or at the date of death in the case of taxation under article 204.
For the fraction not exceeding the upper limit, set by article 182 A III, French-source salaries, wages, pensions and life annuities paid to French nationals who are not domiciled in France for tax pu…
…g to double taxation. If so, the tax is calculated by adding the remuneration to the taxable income and making a deduction from the figure obtained in proportion to the amount of that remuneration.
…to death duties according to the degree of kinship existing between the beneficiary free of charge and the policyholder up to the fraction of the premiums paid after the age of seventy. By exception,…
Acquisitions of corporate rights made by a company created with a view to acquiring another company under the conditions provided for in Article
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