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Showing 81–90 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
Infringements of the obligation to make the withholding tax provided for in Article 1671 and the reporting obligations provided for in Article 87-0 A will result in the application of a fine which, wi…
…nd 199 unvicies and in XII of Article 199 novovicies, cannot provide a reduction in the tax due greater than the sum of an amount of €18,000.2. The tax benefits used to apply the ceiling mentioned in…
I. - The provisions set out in 7a of Article 38, in Ib and in V of article 93 quater, to articles 112,115,120,121,151 octies, 151 octies A, 151 octies B, 151 nonies, 208 C, 208 C bis, 210 A to 210 C,…
…st be continuously held by individuals or legal entities held by individuals. For the purposes of determining this percentage, the holdings of venture capital companies, regional development companies…
…nt defined in article L. 221-32-4 of the Monetary and Financial Code, the net gain referred to in 2 ter of II of article 150-0 A of this code is made up of the balance of the distributions referred to…
In accordance with II bis of article L. 136-5 of the Social Security Code, the generalised social contribution on earned income and replacement income due on foreign source income, provided that, in t…
1. States and territories whose situation with regard to transparency and exchange of information in tax matters has been the subject of a review by the Organisation for Economic Co-operation and Deve…
…three-year average is taxed at the marginal tax rate applicable to the taxpayer's overall income determined taking account of this three-year average.For the application of the sixth paragraph, the c…
…s taken out before 1 January 1983 and, in the case of those taken out from the same date, where the term of the bond or contract is equal to or greater than six years for bonds or contracts taken out…
…al and Maritime Fishing Code and the value in stock or in the purchase account of the animals slaughtered;c) (Periodised)3. In the event of cessation of activity, the fraction of the income mentioned…
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