Article 13
1. The taxable profit or income consists of the excess of the gross proceeds, including the value of profits and benefits in kind, over the expenditure incurred in acquiring and maintaining the income…
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Showing 6001–6010 of 7036 articles for “Art. 239 nonies”
1. The taxable profit or income consists of the excess of the gross proceeds, including the value of profits and benefits in kind, over the expenditure incurred in acquiring and maintaining the income…
1. The withholding tax provided for in 2 of article 119 bis is not applicable to dividends distributed to a legal entity that meets the conditions listed in 2 of this article by a company or organisat…
The department's contribution to the fire and rescue service's budget is set each year by a deliberation of the departmental council in the light of the report on changes in the service's foreseeable…
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The contribution of the Corsican regional authority to the budget of each fire and rescue service in Corsica is set each year by a decision of the Assembly of Corsica in the light of the reports on th…
I. - The members of the Deposit Guarantee and Resolution Fund shall provide it with the financial resources necessary to carry out its duties as set out in Article L. 312-4, both for the mechanisms fo…
I. - Fees are charged for services rendered, subject to the competences of the institutions of the European Union, to aircraft or component design and production organisations for the appraisal, issue…
I.-With a view to identifying the owners of bearer securities, the Articles of Association may provide that the issuing company or a third party designated by it is entitled to request, at any time an…
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…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for t…
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