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Showing 71–80 of 2527 articles for “Art. 796-0 bis”
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…
Subject to the provisions of article 150-0 B ter, the provisions of article 150-0 A do not apply, in respect of the year in which the securities are exchanged, to capital gains and losses realised in…
I. - The debt securities referred to in 2° and 3° of Article L. 213-0-1 may be held for a maximum of one year after their acquisition. However, this maximum period is reduced to 60 calendar days for d…
I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B may benefit from a reduction in their income tax equal to 25% of the amount of interest on loans taken out to acqu…
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…
…1649 AB.The amount of this increase may not be less than the amount of the fine provided for in IV bis of article 1736.II. - The application of the increase provided for in I excludes that of the inc…
…in articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H, 1519 HA, 1519 HB, 1599 quater A, 1599 quater A bis and 1599 quater B.II. - The amounts and rates of the flat-rate tax on network companies are reva…
The persons mentioned in 2° of I of article 256 bis must declare that they are making intra-Community acquisitions of goods as soon as they no longer meet the conditions that allowed them not to be su…
…uater, 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, 210 F, the second and third paragraphs of II of l'article 220 quinquies and art…
…that they are, or are not, exchanging any information necessary for the enforcement of tax laws.2 bis. Notwithstanding 2, States and territories, other than those of the French Republic, appearing o…
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