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Showing 6170 of 2527 articles for Art. 796-0 bis

French General Tax CodeIn force
IV: Social debt repayment contributions paid to the social debt repayment fund (Caisse d'amortissement de la dette sociale)

Article 1600-0 J

The rate of the contributions for the repayment of the social debt mentioned in articles 1600-0 G to 1600-0 I is set by the article 19 of order no. 96-50 of 24 January 1996 relating to the reimburseme…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 D

…hares, units or rights, mentioned in article 150-0 A, as well as the distributions mentioned in 7,7 bis and the last two paragraphs of 8 of II of the same article, to article 150-0 F and 1 of II of ar…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4 : Smoothing or spreading devices

Article 75-0 C

…cessation and the following four years: 1° The sums deducted in application of articles 72 D, 72 D bis, 72 D ter and 73, which have not yet been used and added to the immediately taxable profit for t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 E

The net gains and distributions mentioned in I and II of article 150-0 A must be declared under the conditions set out in 1 of the article 170.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Capping of certain income tax benefits

Article 200-0 A

…by the depreciation deductions provided for in h and l of 1° of I of article 31 and to l'article 31 bis ;b) Reductions, including, where applicable, for their amount acquired in respect of a previous…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2 bis: Withholding of income tax at source

Article 119 bis

…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 Article 187,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 F

Subject to the provisions of 4 ter of II of article 150-0 A, the capital gains mentioned in 3° of II of article L. 214-81 of the Monetary and Financial Code, distributed by a real estate investment tr…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Rates

Article 278-0 A

By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4°: Capital financing of long-term electricity supply companies

Article 238 bis HZ bis

A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 A

…date of the liquidation of the securities carried out in application of the same sixth paragraph. I bis (Repealed). II. - The provisions of I are applicable:1. (Repealed); 2. To the net gain realised…

AI translation · Updated 8 Nov 2023Open Article
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