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Showing 281–290 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…vestments constitute debt income subject to income tax under the conditions set out in articles 125 and 125 A.
…withholding taxes or levies provided for in articles 119 bis, 182 A bis, 182 B, 244 bis, 244 bis A and 244 bis B are not applicable to income and profits received or realised by a legal entity which…
With regard to funding securities issued by foreign States, the taxable event is deferred to the time of the first negotiation of these securities. In this case, the taxable income is determined by th…
…42 ter must then provide the administration with all the information required to establish the tax, and taxpayers must also provide them with the amount of the disposals they make.
…e companies established in France are, when the bond, contract or investment is unwound or redeemed and regardless of when it was subscribed, subject to income tax.The products in question are exempt,…
…ar la Caisse des dépôts et consignations en application du V de l'article L. 312-20 of the Monetary and Financial Code having the character of income from transferable capital mentioned in articles 11…
I. The sums or securities 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 demerge…
…ed company for the distribution obligations provided for in II of Article L. 214-69 of the Monetary and Financial Code. These provisions apply in the event of the demerger of a predominantly real esta…
In the event that the total amount of distributed income exceeds the total amount of distributions as it results from the declarations of the legal entity referred to in Article 116, the latter is ask…
…responding to the distribution of proceeds from units or shares referred to in b, made, in any form and by any means whatsoever, by a person who is established or has his tax domicile in France to the…
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