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Showing 7011–7020 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
…Income from bonds or contracts taken out before 1 January 1983 attached to premiums paid prior to 10 October 2019 is also exempt from income tax.I quater. - Products attached to unit-linked bonds or…
I. The sums or securities distributed by a mutual fund, excluding the distributions mentioned in 7 and 7a of II of article 150-0 A and the allocation of mutual fund units received as part of a demerge…
In the event that the total amount of distributed income exceeds the total amount of distributions as it results from the declarations of the legal entity referred to in Article 116, the latter is ask…
…a distribution of income from shares, corporate units or assimilated income referred to in Articles 108 to 117 bis is acquired. 2. The withholding tax is due when the payment referred to in 1 is made…
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…
…ties B, is placed outside the scope of the withholding tax. 2. The products referred to in articles 108 to 117 bis shall give rise to the application of a withholding tax at a rate set by article 187…
1. When an individual domiciled in France holds directly or indirectly at least 10% of the shares, units, financial rights or voting rights in a legal entity-a legal person, body, trust or comparable…
1. Subject to 2, the income is determined by the gross value in euros of the products collected according to the exchange rate on the day of the payments, without any deduction other than that of the…
…hs of the disposal.When equity securities are contributed under the regime provided for by Article 210 A, the retention period is counted from the date of subscription or acquisition by the contributi…
The withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de article 125 A interest, arrears and any other income from loans contracted before 1 January 1965 for the deve…
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