Article 119 bis
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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Showing 281–290 of 2313 articles for “Art. 764 · CGI Art. 973”
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…
1. When an individual domiciled in France holds directly or indirectly at least 10% of the shares, units, financial rights or voting rights in a legal entity-a legal person, body, trust or comparable…
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…
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…
…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.
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…
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…
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…
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-…
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…
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