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Showing 761–770 of 2313 articles for “Art. L 64 A · CGI Art. 205 A · CE 16 March 1990 n° 57219 · CE 15 October 1986 n° 44186 · CAA Paris 22 June 1995 · Cass. com. 18 October 1994 · Cass. com. 13 January 2009 n° 07-14.835”
I. - Income from shares, corporate units or profit shares distributed by French companies, as well as income mentioned in article 118 which benefit international organisations, foreign sovereign State…
I. - Income relating to the assets mentioned in b of 1° of II of article L. 214-81 of the Monetary and Financial Code received by a real estate investment fund referred to in article 239 nonies of thi…
1. Special series of bonds issued abroad before 1 January 1976 by French companies, corporations or enterprises with the authorisation of the Minister for the Economy and Finance shall be subject, for…
Interest on special series of current account Treasury bills denominated in euros which are reserved for international organisations, foreign sovereign States, central banks or the financial instituti…
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…
Sont exemchis de la retenue à la source prévue au 2 de Article 119 bis, insofar as they derive from profits exempt from corporation tax pursuant to 3° ter of article 208, dividends and other income di…
I. - When the Minister responsible for the budget receives from the Court of Audit the declaration referred to in the third paragraph of article L. 143-2 of the French Financial Jurisdictions Code, it…
Transfers of any kind which, in the case of construction leases, real estate leases or joint real estate leases, have as their object the rights of the lessor or lessee are subject to the tax provisio…
The cooperative building societies designated in Article L. 432-2 of the Code de la construction et de l'habitation, whose members are subject to the provisions of
Transfers of any kind having as their object, in the case of long leases, either the right of the lessor or the right of the lessee, are subject to the provisions of this code concerning transfers of…
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