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Showing 651–660 of 4102 articles for “Art. 787 B”
For the application of articles 109 and 112, the direct incorporation of profits into the capital is treated as an incorporation of reserves.
In particular, the following are considered as distributed income:a. In the absence of proof to the contrary, sums made available to members directly or through interposed persons or companies by way…
I. The sums not distributed by an open-ended investment company on the date of its absorption, carried out in accordance with the regulations in force, by a mutual fund are taxed when they are distrib…
1. Profits made in France by foreign companies shall be deemed to be distributed, in respect of each financial year, to shareholders who do not have their tax domicile or registered office in France.T…
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…
…de la pluralité édictée par article 671, in civil deeds, provisions that are independent and not subject to proportional or progressive taxation. Where a deed contains several independent provisions,…
…particular tax or duty is due for each of them, and according to its type. The amount is determined by the article of this Code in which the provision is classified, or to which it relates.
Proportional or progressive registration duties and proportional land registration tax are levied on the values.
…to the assets forming the trust estate. When these rights are transferred, transfer duties are payable according to the nature of the assets and rights transferred.
…d registration tax does not take the place of registration duties, only one proportional tax is payable, in any event, on the main deed and on the deed supplementing, interpreting, rectifying material…
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