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Showing 151–160 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
French General Tax CodeIn force
VI : Waiver of payment and rebate in the event of death as a result of an act of terrorism, participation in an external or internal security operation or in circumstances leading to a citation in the Order of the Nation
Article 1691 ter
…heirs and, where applicable, to cohabitants liable for payment of the persons mentioned in 1° to 2° ter and 7° to 10° of I of l'article 796 :1°(Repealed);2° For income tax, a discharge of payment equa…
14° ter : Free transfer duties. Exemption for property and property rights located in Mayotte.
Article 1135 ter
Free transfer duties are waived on immovable property and immovable property rights located in Mayotte, on the first transfer subsequent to the reconstitution of the property titles relating thereto,…
…able and immovable property situated in France or outside France, and in particular public funds, interest shares, property or rights making up a trust defined in article 792-0 bis and income capitali…
I.- By way of derogation from Article 286 ter, taxable persons who occasionally carry out supplies of goods or services are not required to identify themselves by means of an individual number.II.-.No…
…fits, non-commercial profits and agricultural profits, net profits realised, directly, through an intermediary or via a trust, on the settlement or disposal for consideration of financial contracts, a…
1 (Repealed)1 bis (Repealed for royalties taken into account from 1 January 2002 in the results of grantors and concessionaires).1 ter. The long-term capital gains or losses regime is not applicable t…
Section VII bis : Special equipment tax levied for the benefit of public land establishments and the Corsican Land Office
Article 1607 ter
…to finance their operations as part of operations to redevelop run-down condominiums of national interest which are entrusted to them, by decree in the Council of State, in accordance with the proced…
16° : Real estate investment companies and real estate management companies
Article 139 ter
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…
3° Capital gains distributed by undertakings for collective investment in transferable securities and certain collective investments
Article 242 ter D
…s or collective investments are required to mention, on the declaration provided for in article 242 ter of this code, the identity and address of shareholders or unit holders who have benefited from t…
0I ter : Declaration by the public corporation SNCF Réseau
Article 1649 A ter
Each year, SNCF Réseau declares to the tax authorities the rail transport companies that reserved train paths for passenger transport operations during the previous year and the number of train paths…
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Mariela Petrova
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
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