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Showing 161–170 of 806 articles for “Art. 235 ter ZC”
…the aforementioned entities are required to mention, on the declaration provided for in Article 242 ter, the identity and address of their employees or directors who have benefited from net gains and…
…tax authorities relating to transactions carried out by sellers and service providers through its intermediary. II -The declaration provided for in I shall include the following information: 1° The id…
I. - The tax credit defined in article 244 quater U is deducted up to one-fifth of its amount from the income tax due by the taxpayer in respect of the year in during which the credit institution or f…
…hare savings plan mentioned in article 163 quinquies D in the event of a withdrawal or redemption after the expiry of the fifth year;c) Capital losses charged in the year preceding that in respect of…
…deductible.To the extent of the costs borne directly by the company, this provision has as its counterpart the creation of a depreciable asset of an equivalent amount.Depreciation of this asset is ca…
Interest, arrears and all other proceeds from loans issued in France by international organisations are exempt from the withholding tax defined in 1 of Article 119 bis and the levy provided for in I o…
I. - 1. With the prior agreement of the Minister for Justice and the consent of the other Member State(s) concerned, the public prosecutor may authorise, for the purposes of a customs procedure, the c…
On the occasion of the controls provided for in this Chapter, where there are indications that cash, within the meaning of Article 2(1)(a) of Regulation (EU) 2018/1672 of the European Parliament and o…
I. - 1. The benefits defined in I of Article 80 bis and in I of Article 80 quaterdecies from a French source, give rise to the application of a withholding tax on the sale of the corresponding securit…
I.-The tax credit defined in Article 244 quater C is deducted from the income tax owed by the taxpayer in respect of the year during which the remuneration taken into account to calculate the tax cred…
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