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Showing 5111–5120 of 52406 articles for “Art. s. 387-1”
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…
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…
…oreign 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 the negotiation price.
…nsibility of the beneficiary.The amount of the lots is fixed by the actual amount of the lot in euros.For redemption premiums, the income is determined by the difference between the sum redeemed and t…
…in the first paragraph of c is not interrupted by the transfer of the securities to the trust assets.For the application of the first paragraph of this c, in the event of a merger or demerger without…
…t of the risks taken in reinsurance, in the deposits imposed by local laws on the reinsured companies.This exemption is subject to proof of the deposits thus constituted abroad; it ceases as soon as t…
For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.
I. For the purposes of determining industrial and commercial profits and the profits of non-commercial professions, the salary of the spouse actually participating in the exercise of the profession ma…
…such depreciation is nevertheless deemed not to have been expressly excluded from deductible expenses.3. Subject to an express option to this effect, 1° of 1 is not applicable, on the one hand, and 2°…
I. - New buildings used as principal residences are exempt from property tax on built properties for a period of fifteen years from the year following that of their completion when they have been the…
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