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Showing 291–300 of 2313 articles for “Art. 4 and CGI Art. 111”
…eristics of these special issues of Treasury bills are set by order of the Minister for the Economy and Finance.
For each tax period, the mass of distributed income determined in accordance with the provisions of articles 109 to 115 ter is considered to be allocated between the beneficiaries, for the assessment…
…vestments constitute debt income subject to income tax under the conditions set out in articles 125 and 125 A.
The withholding taxes or levies provided for in articles 119 bis, 182 A bis, 182 B, 244 bis, 244 bis A and 244 bis B are not applicable to income and profits received or realised by a legal entity whi…
With regard to funding securities issued by foreign States, the taxable event is deferred to the time of the first negotiation of these securities. In this case, the taxable income is determined by th…
The debt securities referred to in the first paragraph of article 124 B must be registered in an account or nominative deposit with the persons referred to in article 242 ter for the assessment of inc…
…e companies established in France are, when the bond, contract or investment is unwound or redeemed and regardless of when it was subscribed, subject to income tax.The products in question are exempt,…
…ar la Caisse des dépôts et consignations en application du V de l'article L. 312-20 of the Monetary and Financial Code having the character of income from transferable capital mentioned in articles 11…
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…
…itself for the absorbed company for the distribution obligations provided for in II of Article L. 214-69 of the Monetary and Financial Code. These provisions apply in the event of the demerger of a pr…
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