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Showing 861–870 of 2527 articles for “Art. 796-0 bis”
1. Subject to the provisions of 2, the rate of withholding tax provided for in article 119 bis is set at:1° For beneficiaries who are legal persons or organisations, regardless of their form:- 17% for…
…nsions category in accordance with the procedures defined in the first paragraph of article 163-0 A bis. (1) These provisions apply to capital paid from 1 January 1993.
L'action solidaire pour le recouvrement des droits de mutation par décès, conférée au Trésor par Article 1709, may not be exercised against co-heirs who benefit from the exemption provided for by Arti…
For the application of articles 1609 nonies C, 1636 B sexies, 1636 B decies, 1638-0 bis, 1638 and 1638 quater to communes and public establishments for inter-communal cooperation with their own tax sy…
…nce to the community council is replaced by the reference to the council of the metropole of Lyon.I bis.- For the application of the provisions relating to the development tax, the metropole of Lyon i…
When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…
…subject to the following provisions: 1° In 1°, the words: "mentioned in I and V of Article 1379-0 bis of the General Tax Code" are replaced by the words: "the collection of which is authorised by lo…
…inister of Finance;8° In Article L. 511-48, in 1° of II, the words: taxable underArticle 235 ter ZD bis of the General Tax Code are replaced by the words: constituted by the habitual sending of orders…
…nister of Finance;8° In Article L. 511-48, in 1° of II, the words: taxable under Article 235 ter ZD bis of the General Tax Code are replaced by the words: constituted by the habitual sending of orders…
…d for in articles 1384, 1384-0 A, 1384 A, 1384 C and 1384 D of the General Tax Code and to I and II bis of Article 1385 of the same code result in a loss of revenue for local authorities of more than…
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