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Showing 101–110 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
…country, of units or shares of an AIF that they manage, to investors domiciled or having their registered office in the European Union.
…ee years, the person concerned may request that the corresponding tax be calculated by adding a quarter of the net exceptional income to his overall net taxable income and multiplying the additional c…
…ure as those mentioned in the same articles, constituted on the basis of foreign law and whose registered office is located in a Member State of the European Union or in another State party to the Agr…
Article 1499 does not apply to the determination of the rental value of property available to businesses that meet the conditions set out in article 19 of law no. 96-603 of 5 July 1996 relating to the…
When the property mentioned in l'article 1499 taken in leasing are acquired by the lessee, the rental value of these assets may not, for the taxes drawn up in respect of subsequent years, be lower tha…
The rate of social contributions on income from assets and investment income is set in accordance with the provisions of I of article L. 136-8 of the Social Security Code.
The contribution for the repayment of the social debt based on income from assets is established, controlled and collected in accordance with article 15 of order no. 96-50 of 24 January 1996 relating…
The contribution for the repayment of the social debt levied on investment income is established, controlled and collected in accordance with article 16 of order no. 96-50 of 24 January 1996 relating…
La contribution sociale généralisée sur les revenus du patrimoine est établie, contrôlée et recouvrée conformément aux dispositions de l'article L. 136-6 of the Social Security Code.
La contribution sociale généralisée sur les produits de placements est établie, contrôlée et recouvrée conformément aux dispositions de l'article L. 136-7 of the Social Security Code.
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