Article 119 ter
1. The withholding tax provided for in 2 of article 119 bis is not applicable to dividends distributed to a legal entity that meets the conditions listed in 2 of this article by a company or organisat…
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Showing 851–860 of 3919 articles for “Art. Art. 810 bis”
1. The withholding tax provided for in 2 of article 119 bis is not applicable to dividends distributed to a legal entity that meets the conditions listed in 2 of this article by a company or organisat…
The withholding taxes or levies provided for in articles 119 bis, 182 A bis, 182 B, 244 bis, 244 bis A and 244 bis B are not applicable to income and profits received or realised by a legal entity whi…
1. The withholding tax provided for in 1 of article 119 bis as well as the levy provided for in III of Article 125 A is not applicable to interest understood, for the application of this article, as i…
Subscriptions for real estate investment trust units are exempt from any registration duty.
The tax provided for in article 990 D is not applicable:1° To international organisations, sovereign States, their political and territorial subdivisions, and to legal persons, bodies, trusts or compa…
The tax provided for in Article 990 D is not deductible when calculating income tax or corporation tax.
…mutual assistance agreement on tax collection, the representative referred to in IV of Article 244 bis A is responsible for payment of the tax remaining due at that date.
Legal entities: legal persons, bodies, trusts or comparable institutions which, directly or through an interposed entity, own one or more properties located in France or are holders of real rights rel…
When the communal public domain is made available to a public inter-communal establishment or a mixed syndicate under the conditions set out in article L. 1321-2, the public establishment for inter-mu…
Where the fee provided for in a public service delegation agreement corresponds, on the one hand, to the occupation of the public domain and, on the other hand, to the financing of works handed over t…
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