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Showing 71–80 of 104 articles for “Art. 219”
…ensure the safekeeping of the deeds from which the receivables referred to in 1° of Article D. 214-219 arise, subject to the following cumulative conditions: 1° The entity's custodian is responsible…
…proceeds.II. - The rate of withholding is that provided for in the second paragraph of I of Article 219.It is reduced to 15% for the remuneration referred to in d of I.The withholding is deducted from…
…the securities mentioned in the first sentence of the second paragraph of a ter of I of the article 219 are held for at least two years, their cost price is reduced, for the purposes of determining th…
…he conditions of ordinary law are subject to corporation tax at the rate mentioned in IV of article 219 when the transfer is made to a legal entity.For the application of the first paragraph, the offi…
I. - A fine equal to 5% of the sums omitted shall be imposed where the following documents are not produced or are inaccurate or incomplete:a. Table of provisions provided for pursuant to the provisio…
…sal result is excluded from the long-term capital gains or losses regime in accordance with article 219 are treated as non-depreciable fixed asset items.V. - A decree shall specify, as necessary, the…
…exception of articles R. 121-3, R. 121-4, R. 122-1 to R. 122-17, R. 123-171-1, R. 123-209 to R. 123-219, D. 123-235, D. 123-236, R. 127-1 to R. 134-17, R. 143-23, R. 145-9 to D. 145-19, R. 145-22 to D…
…subject to separate taxation at the rate provided for in the second paragraph of a of I of article 219 the net income from the licensing of the following items having the character of intangible fixe…
…subject to separate taxation at the rate provided for in the second paragraph of a of I of Article 219 the overall net income from the sale, concession or sub-concession of assets held or taken under…
…sal result is excluded from the long-term capital gains or losses regime in accordance with article 219 are treated as non-depreciable fixed asset items.IV. - A decree shall specify, as necessary, the…
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