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Showing 131–140 of 2511 articles for “Art. 279-0 bis”
For the application of article L. 3334-3:1° The income taken into account is the last known reference tax income;2° The average per capita income of all the départements is equal to the sum of the inc…
A special equipment tax is instituted for the benefit of the public land establishments mentioned in Article L. 324-1 of the town planning code or the Corsican land office, a public establishment of t…
…d at their actual value at the time of the transfer of their holder's tax domicile outside France.2 bis. The capital gain calculated under the conditions provided for in the first paragraph of 2 is re…
I. - As an exception to the provisions of articles 38, 238 septies B and 238 septies E, when insurance and capitalisation companies, supplementary professional retirement funds mentioned in Article L.…
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…the taxpayer transfers his tax domicile outside France under the conditions set out in Article 167 bis.The end of the tax deferral leads to taxation of the capital gain under the conditions provided…
…ed to constitute distributed income subject to the withholding tax provided for in Article 2 of 119 bis any payment, up to the amount corresponding to the distribution of proceeds from units or shares…
The administrations, establishments, bodies or persons referred to in the first paragraph of
…tive State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, unless they provide proof that the transactions to which these prof…
The stamp duty provided for in
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