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Showing 281290 of 2313 articles for Art. 746 · CGI Art. 726

French General Tax CodeIn force
16° : Real estate investment companies and real estate management companies

Article 139 ter

Sont exemchis de la retenue à la source prévue au 2 de Article 119 bis, insofar as they derive from profits exempt from corporation tax pursuant to 3° ter of article 208, dividends and other income di…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
b: Calculation of total distributed income

Article 112

Distributed income shall not include:1° Allocations which, for members or shareholders, have the character of repayments of contributions or share premiums. However, a distribution shall only be deeme…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Income from bonds

Article 119

…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.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3: Income from securities issued outside France and similar income

Article 122

1. Subject to 2, the income is determined by the gross value in euros of the products collected according to the exchange rate on the day of the payments, without any deduction other than that of the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4b: Levy on fixed-income investment income

Article 125 A

I.-Individuals domiciled in France for tax purposes within the meaning of l'article 4 B who benefit from interest, arrears and income of any kind from state funds, bonds, participating securities, bil…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4: Income from receivables, deposits and guarantees

Article 124 C

The amount of the gains mentioned in Article 124 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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4: Income from receivables, deposits and guarantees

Article 125-00 A

The capital loss incurred by a natural person in the management of his private assets, in the event of non-repayment of a loan granted under the conditions provided for in article 7 of article L. 511-…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4°: Société anonyme Natexis or any company it controls within the meaning of article 355-1 of law no. 66-537 of 24 July 1966 on commercial companies

Article 131

The following are exempt from the 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 duratio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2. Movable and immovable property and rights

Article 150 U

I. - Subject to the provisions specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised by natural persons or companies or groupings cover…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 D ter

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AI translation · Updated 8 Nov 2023Open Article
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