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Showing 1–10 of 46860 articles for “Art. 80 bis II bis”
…Commercial Code, and the subscription or purchase price of this share is taxed as salary and wages. II. When the purchase price of the shares offered under the conditions provided for in I is less tha…
…their guardians or their curators, transmits a copy of the declaration provided for in I of Article 800 by means of an online service made available by the administration from a specific platform, he…
…first or second paragraph, the cancellation of this debt does not give rise to additional taxation. II. - The provisions of I apply to issues of securities carried out between 1 January 1988 and 31 De…
…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,…
A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.
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…
I. - Subject to the provisions of II, for successions opened between the date of publication of loi n° 2002-92 du 22 janvier 2002 relative à la Corse and 31 December 2012, immovable property and immov…
The tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respec…
…or decreased, as appropriate, by the fraction of the profit or loss included in the taxable income.II. - Securities subject to the provisions of I may not be the subject of a provision for depreciati…
…aw No. 2019-1479 of 28 December 2019 on the finances for 2020 and the amount mentioned in 1 of B of III of Article 29 of Law No. 2020-1721 of 29 December 2020 on the finances for 2021 may not exceed a…
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