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Showing 351–360 of 68819 articles for “Art. 298 sexdecies A and B”
Taxpayers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information…
The salaries paid to apprentices with a contract that meets the conditions laid down by the French Employment Code, as well as the bonus mentioned in article L. 124-6 of the French Education Code paid…
I. The benefit corresponding to the difference between the actual value of the share on the date of exercise of an option granted under the conditions provided for in Articles L. 225-177 to L. 225-186…
The provisions of articles 92, and 150-0 A are not applicable to exchanges of securities carried out under the loi de nationalisation n° 82-155 du 11 février 1982. In the event of the sale of the secu…
The members or shareholders of the companies referred to in Article 1655 ter are personally subject to income tax for the portion of corporate income corresponding to their rights in the company.
Sont également passibles de l'impôt sur le revenu:1° (Abrogated);2° Les personnes de nationalité française ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou r…
Subject to the derogations provided for in article 204 C, income subject to income tax in accordance with the rules applicable to salaries, pensions or life annuities free of charge shall give rise to…
1 The withholding tax provided for in 1 of article 119 bis and the levy provided for in I of article 125 A interest, arrears and all other proceeds from bonds, public bills and other negotiable debt s…
I. The sums or securities distributed by a mutual fund, excluding the distributions mentioned in 7 and 7a of II of article 150-0 A and the allocation of mutual fund units received as part of a demerge…
Transfers by mutual agreement of shares in joint farming groups and limited liability agricultural holdings mentioned in 5° of Article 8 are registered at the fixed duty of 125 €. Disposals by mutual…
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