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Showing 551–560 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…ode having the character of income from transferable capital mentioned in articles 117 quater and 125 A of this code, with the exception of income expressly exempted from tax under the article 157 and…
…s 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 demerger carried out pursuant t…
I. The sums not distributed by an open-ended investment company on the date of its absorption, carried out in accordance with the regulations in force, by a mutual fund are taxed when they are distrib…
…the corresponding sums shall give rise to the application of the penalty provided for in Article 1759.
1. Is deemed 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…
…lding tax provided for in 1 of article 119 bis as well as the levy provided for in III of Article 125 A is not applicable to interest understood, for the application of this article, as income from de…
…er the depositary and whatever the purpose of the deposit; 3° Cash guarantees; 4° Current accounts. 5° Indexation clauses relating to sums made available or left at the disposal of a company by its me…
Remuneration allocated to members of the board of directors or supervisory board of public limited companies, in any capacity whatsoever, excluding salaries and industrial property royalties, give ris…
…om and without benefiting from a specific exemption on the profits mentioned in 1.(1) See Annex II, art. 380 to 382.
1. Income from transferable capital falling within the provisions of articles 118,119,238 septies B and 1678 bis give rise to the application of a withholding tax, the rate of which is set by 1 of Art…
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