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Showing 261–270 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…1° Legal entities subject to the tax provided for in Chapter II of this Title; 2° Legal entities and joint ventures which have voluntarily placed themselves under the same tax regime by exercising…
Income is determined by the gross amount of interest, arrears, redemption premiums or any other proceeds from the securities designated in article 124. Tax is due by the sole fact, either of the payme…
…1417, is equal to or greater than the amounts mentioned in the last paragraph of I of article 125 A and who benefit from income or products listed in the same I or from products and gains mentioned in…
…tates or the central banks of these States, are exempt from the withholding taxes provided for in 1 and 2 of l'article 119 bis et du prélèvement prévu au III de article 125 A.These investments must no…
…d for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A: 1° Interest, arrears and all other income from negotiable loans contracted from the entry into force of the law of 29 Dec…
…olding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A: 1° and 2° (Obsolete provisions); 3° The proceeds of bond loans contracted before 1 January 1965 by publ…
…the meaning of article 4 B who benefit from distributed income mentioned in articles 108 to 117 bis and 120 to 123 bis are subject to a levy at the rate of 12.8% .For the calculation of this levy, the…
I. - Income relating to the assets mentioned in b of 1° of II of article L. 214-81 of the Monetary and Financial Code received by a real estate investment fund referred to in article 239 nonies of thi…
…vided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A interest, arrears and all other income from bond issues contracted before 1 January 1965 by credit institutions and fi…
…ted into capital; 2° All sums or securities made available to members, shareholders or unit holders and not deducted from profits. Taxable amounts are determined for each period used to calculate corp…
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