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Showing 331–340 of 67067 articles for “Art. I-a sexies-0 bis”
…in articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H, 1519 HA, 1519 HB, 1599 quater A, 1599 quater A bis and 1599 quater B.II. - The amounts and rates of the flat-rate tax on network companies are reva…
…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,…
Subject to the provisions of 4 ter of II of article 150-0 A, the capital gains mentioned in 3° of II of article L. 214-81 of the Monetary and Financial Code, distributed by a real estate investment tr…
A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.
Subject to the provisions of article 150-0 B ter, the provisions of article 150-0 A do not apply, in respect of the year in which the securities are exchanged, to capital gains and losses realised in…
Subject to article 691 bis, the following are exempt from land registration tax or registration fees: A. I. - Acquisitions of real estate made by a taxable person within the meaning of article 256 A,…
…article 150-0 A of this code is made up of the balance of the distributions referred to in 7 and 7 bis of the same II and in 1 of II of article 163 quinquies C perceived in the account as well as cap…
At the option of taxpayers with agricultural profits subject to an actual taxation system, the agricultural profit used as the basis for the progressive tax is equal to the average of the profits for…
…ancial year.For companies that are members of a group referred to in article 223 A or article 223 A bis, this option is or remains valid only if it is exercised by all the companies that are members o…
The submission of a statement on honour by an individual who does not meet the condition set out in the third paragraph of 1 of I of article 117 quater and the last paragraph of I of article 125 A to…
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