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Showing 151–160 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…h of the undertaking, the company shall spontaneously pay a tax calculated by applying a rate of 0.75% to the tax that would have been paid in application of the second paragraph. 100% per month from…
Documents relating to the application of social security legislation are exempt from registration duties provided that they expressly refer to it.
Transfers of assets between social security bodies mentioned in the Social Security Code are exempt from any collection of tax duties and do not give rise to the application of Article 879. The same a…
All deeds relating to the acquisition of real estate and loans that social security bodies are authorised to make are exempt from registration duty and land registration tax.
If the taxpayer has a single residence in France, tax is assessed at the place of that residence. If the taxpayer has several residences in France, he is liable for tax at the place where he is deemed…
…out in this article when this shareholder is a natural person managing this company, and article L. 53 of the tax procedures book.
…elated or ancillary activity or from another source, they are subject to the provisions of article 95.They must, at the request of the administration, produce their books, registers, receipts, expendi…
The provisions of articles 109 to 117 set out the rules for determining income distributed by : 1° Legal entities subject to the tax provided for in Chapter II of this Title; 2° Legal entities and joi…
1. The following are deemed to be distributed income: 1° All profits or income that is not placed in reserves or incorporated into capital; 2° All sums or securities made available to members, shareho…
Subject to the provisions of 3° of l'article 679, the certificates of ownership and notarial deeds required by the savings banks and the national savings bank to effect the repayment, transfer or rene…
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