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Showing 561–570 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…privileged nature of a tax regime shall be determined in accordance with the provisions of article 238 A by comparison with the tax regime applicable to a company or collective entity mentioned in 1…
…olders or unit holders: 1° By investment property companies governed by article 33-I of law no. 63-254 of 15 March 1963; 2° By management property companies governed by article 1 of decree no. 63-683…
…rise to the allocation of securities to members under the conditions provided for in 2 of article 115;c. Amounts incorporated into shareholders' equity on the occasion of a merger or demerger without…
…1) shall determine the issue rate to be used to calculate the tax on these premiums. (1) Annex III, art. 41 octies to 41 duodecies.
…France with a view to combating tax fraud and evasion, the allowance provided for in I of article 125-0 A is applicable under the same conditions. The limits of this allowance apply globally to the pr…
…ference tax income for the penultimate year, as defined in 1° of IV of article 1417, is less than €25,000 for single, divorced or widowed taxpayers and less than €50,000 for taxpayers subject to joint…
…24 B is set in accordance with the conditions set out in the first paragraph of 1 and 2 of Article 150-0 D. However, the costs of acquisition for valuable consideration may not be determined on a flat…
…ent of non-repayment of a loan granted under the conditions provided for in article 7 of article L. 511-6 of the Monetary and Financial Code or of a free loan mentioned in article L. 548-1 of the same…
…he withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A : 1° to 4° (Obsolete provisions); 4° bis For their entire duration, long-term bonds and notes is…
…ights relating to such property, are liable to income tax under the conditions set out in articles 150 V to 150 VH.These provisions apply, subject to those set out in 3° of I of Article 35, to capital…
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