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Showing 31–40 of 2313 articles for “Art. L 1224-1 · CGI Art. 1961”
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 all other income from bond issues contracted before 1 January 1965 by cre…
1. The following are deemed to be distributed income: 1° All profits or income that is not placed in reserves or incorporated into capital; 2° All sums or securities made available to members, shareho…
For the application of 1° of 1 of Article 109 profits are understood to be those that have been retained for the basis of assessment for corporation tax. However, these profits are increased by those…
For the application of articles 109 and 112, the direct incorporation of profits into the capital is treated as an incorporation of reserves.
The provisions relating to the withholding tax provided for in 1 of article 119 bis and the levy provided for in I of Article 125 A does not apply: 1° Neither to interest shares in companies or unions…
In particular, the following are considered as distributed income:a. In the absence of proof to the contrary, sums made available to members directly or through interposed persons or companies by way…
…ach tax period, the mass of distributed income determined in accordance with the provisions of articles 109 to 115 ter is considered to be allocated between the beneficiaries, for the assessment of th…
With regard to funding securities issued by foreign States, the taxable event is deferred to the time of the first negotiation of these securities. In this case, the taxable income is determined by th…
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…
Sont considérés comme revenus au sens du présent article, lorsqu'ils ne figurent pas dans les recettes provenant de l'exercice d'une profession industrielle, commerciale, artisanale ou agricole, ou d'…
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