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Showing 81–90 of 1294 articles for “Art. 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…
…Articles 150 UB and 150 UC, net gains from disposals for consideration, made directly, through an intermediary or via a trust, of transferable securities, corporate rights, securities mentioned in 1°…
…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…
…ips created in the law of a State other than France by a person who has the status of settlor, by inter vivos deed or mortis causa, with a view to placing assets or rights therein, under the control o…
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…
…s or collective investments are required to mention, on the declaration provided for in article 242 ter of this code, the identity and address of shareholders or unit holders who have benefited from t…
…ts, sanitary installation or air conditioning system, the list of which is set by order of the minister responsible for the budget. 2. By way of derogation from 1, the rate provided for in Article 278…
…the aforementioned entities are required to mention, on the declaration provided for in Article 242 ter, the identity and address of their employees or directors who have benefited from net gains and…
The members of sociétés civiles professionnelles constituted for the joint practice of the profession of their members and operating in accordance with the provisions of loi n° 66-879 du 29 novembre 1…
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