Article 220 sexies A
…when it falls into the following categories: a) Remuneration paid to broadcasters for their services. a) Remuneration paid to authors of cinematographic or audiovisual works listed in Article L. 113-…
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Showing 921–930 of 31323 articles for “Art. s. R. 123-53”
…when it falls into the following categories: a) Remuneration paid to broadcasters for their services. a) Remuneration paid to authors of cinematographic or audiovisual works listed in Article L. 113-…
In accordance with the provisions of Article L. 3332-22 du code du travail, when a company carries out a capital increase reserved for members of a company savings scheme, the benefit constituted by t…
…capitalisation of interest, the premium or interest is taxed after distribution by annual instalments.Each annual instalment is taxed in the name of the holder of the security or right on the annivers…
…ut the terms and conditions for applying the provisions of this article and the reporting obligations. (Cf. Instruction 1996-10-23 4H-4-96.)
…pties E apply to units in debt securitisation funds where their term on issue is more than five years.
…realised in the event of disposal, as well as the obligations incumbent on issuers and intermediaries. (1) Annex II, art. 39 EA and 50 A.
…and commercial property leased under a finance lease with an effective term of at least fifteen years. These provisions apply to transactions entered into between 1 January 1996 and 31 December 2015 f…
…interest or any other remuneration of the loan, or of the security representing one of these rights.The provisions of this II are applicable to a loan which is the subject of successive issues and a…
…eased by the fraction of the purchase price of the rights which corresponds to each of these elements. A decree sets out the procedures for applying the provisions of this article and the reporting ob…
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…
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