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Showing 81–90 of 104 articles for “Art. 219”
…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…
…ities excluded from the long-term capital gains or capital losses regime in accordance with Article 219 for a price different from their actual value, deducted for the purposes of determining the prof…
The late payment interest provided for in
…tal gain is subject to separate taxation under the conditions provided for in a bis of I of article 219.The amount net of tax of the overall net long-term capital gain must be included, in the parent…
…ance, give rise to the application of a withholding tax at the rate provided for in 2° of l'article 219 bis when they are deducted from results exempted pursuant to article 208 C or 3° nonies of artic…
…or losses are excluded from the long-term capital gains or losses regime in accordance with article 219 are treated as fixed asset items.For the application of c of 3, in the event of a subsequent dis…
…the Court of Cassation; - a statutory auditor must be entered on the list provided for in l'article 219 de la loi n° 66-537 du 24 juillet 1966 et figurer sur la liste établie en application du deuxièm…
…d to in the first paragraph is set at the rate provided for in the second paragraph of I of Article 219 when it is due by a legal entity or an organisation of any form and at the rate of 12.8% when it…
…nies with a preponderance of real estate assets defined in the third paragraph of a of I of Article 219 and to other securities in companies with a preponderance of real estate assets.VII. - Expenses…
…ubject to corporation tax at the rates referred to in the second paragraph and in b of I of Article 219 by the following amounts:1° The net financial charges determined in accordance with III of this…
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