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Showing 741–750 of 60229 articles for “Art. 35 I-5° bis · CAA Paris 3 October 2019”
When effected by deed executed abroad, transfers of holdings in legal entities with a preponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under th…
Pending the prohibition or authorisation decision referred to in Article 6 of Council Regulation (EC) No 428/2009 of 5 May 2009 setting up a Community regime for the control of exports, transfer, brok…
…article 124 B; b. Income from securities issued from 1 January 1987 as defined in articles 118,119,238 septies A, 238 septies B and 238 septies E. 2° This rate is set at 15% for dividends.
…tax year and the two previous years, less an allowance of 87%. This allowance cannot be less than €305. The income to be taken into account refers to the sums collected during the calendar year in co…
The following shall be liable to a fine of €3,700:1° Any infringement of the provisions of a of 1 of Article 53 ; 2° Any refusal to provide the documents and information requested by customs officers…
…tributed in respect of these same financial years eligible for the 40% allowance mentioned in 2° of 3 of Article 158 as well as that of distributed income not eligible for this allowance, broken down…
I - Taxable profits from literary, scientific or artistic production as well as those from the practice of sport may, at the request of taxpayers subject to the controlled declaration regime, be deter…
In the case provided for in articles 832 and 924-3 of the Civil Code, where the beneficiary of the gift or legacy has time to pay the balances or rewards owed to his co-heirs, the payment of the death…
…and descriptive statements of division drawn up for the application of articles L. 526-1 to L. 526-3 of the Commercial Code.
…d ordinance. However, the provisions of this article will cease to apply to shares subscribed after 30 June 1964 or paid up after 31 December 1965. In addition, the subscription of shares in sociétés…
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