French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits
Article 199 ter B
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Showing 491–500 of 69831 articles for “Art. I-1°-b and b bis”
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I.-For the purposes of this article and articles 205 C and 205 D, the following definitions shall apply: 1° Hybrid arrangement: a situation in which: a) A payment is made under a financial instrument…
Legal entities governed by public law are not subject to value added tax for the activity of their administrative, social, educational, cultural and sporting services when their non-taxability does no…
…a loi n° 63-254 du 15 mars 1963 sont exonérées de l'impôt sur les sociétés pour la fraction de leur bénéfice qui provient de la location de leurs immeubles.II. - When, under the conditions set out in…
I.-The platform operator submits the declaration provided for in Article 1649 ter A when it is in one of the following situations: 1° it is resident in France; 2° It is not resident in France but sati…
…u les actions d'une société ayant une activité industrielle, commerciale, artisanale, agricole ou libérale transmises par décès, entre vifs ou, en pleine propriété, à un fonds de pérennité mentionné à…
I. - Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax reduction for new productive investments they make in the overseas departments, Saint-Pierre-et-Miqu…
After deliberation by the municipality or the public establishment for intercommunal cooperation with its own tax system, taken under the conditions provided for in I of Article 1639 A bis, the basis…
I. - A tax on the physical video and online distribution of audiovisual content is due in respect of operations:1° The sale and rental in France of videograms intended for the private use of the publi…
The exemption mentioned in Article 293 B is not applicable when the administration has drawn up a report of flagrance fiscale, under the conditions set out in Article L. 16-0 BA of the Book of Tax Pro…
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