French General Tax CodeIn force
VII A: Stamp duties
Article 1723 ter-0 A
The stamp duty provided for in
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Showing 11–20 of 1294 articles for “Art. 796-0 ter”
The stamp duty provided for in
I. - Taxation of the capital gain realised, directly or through an intermediary, in connection with a contribution of transferable securities, corporate rights, securities or rights relating thereto a…
Article 199 terdecies-0 A applies under the same conditions and subject to the same penalties to cash subscriptions to the capital of socially useful companies mentioned in article L. 3332-17-1 du cod…
For income tax purposes, the amount of bonuses paid by the State to medal-winning athletes at the Olympic and Paralympic Games and, where applicable, their guide as well as that of bonuses paid by del…
…on, less the amount of payments giving entitlement to the tax reduction provided for in Article 199 terdecies-0 A. The fraction of payments made in any one year that exceeds the limits set out in 1° o…
…ing 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 acquire, as part of a takeover transaction, a fraction of the capital o…
…and the profits made by the fund give entitlement. The right of each unitholder to deduct tax is determined in proportion to their share of the distribution made in respect of the year in question, t…
…ed armies who died under the flags during the war;2° of servicemen who, either under the flags or after being sent home, will have died, within three years of the cessation of hostilities, of wounds r…
The Pre-Trial Judge supervises the execution of the measures of inquiry that he orders, subject to the provisions of the third paragraph of Article 155.
The heir settles the liabilities of the estate. He pays the registered creditors according to the rank of the security attaching to their claim. Other creditors who have declared their claim are paid…
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