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Showing 21–30 of 2190 articles for “Art. 119 bis”
1. The withholding tax provided for in 2 of article 119 bis is not applicable to dividends distributed to a legal entity that meets the conditions listed in 2 of this article by a company or organisat…
1. Subject to the provisions of 2, the rate of withholding tax provided for in article 119 bis is set at:1° For beneficiaries who are legal persons or organisations, regardless of their form:- 17% for…
…same way as French bonds for the application of the withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de article 125 A. Decrees in the Council of State shall, where…
…uct at the date of distribution and pay to the Treasury the withholding tax provided for in article 119 bis and the levies provided for in articles 117 quater and 125 A which are due in respect of the…
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…
I.-The beneficiary of the income and sums subject to the withholding tax provided for in article 119 bis (2) and articles 182 A bis and 182 B may request that the tax thus paid be refunded to him, in…
…'article 125 A, the withholding tax relating to interest on savings bonds mentioned in article 1678 bis and the levies on income attached to capitalisation bonds or contracts and to investments of the…
…d and recovered according to the same rules, as well as the withholding tax provided for in Article 119 bis and the deductions assessed and recovered in accordance with the same rules shall be paid by…
…o a dividend or the payment of interest subject to the withholding tax provided for in 1° ofarticle 119 bis or article 1678 bis of the General Tax Code or giving entitlement to the tax credit provided…
…eficiary of income and profits subject to withholding or deductions at source mentioned in articles 119 bis, 182 A bis, 182 B, 244 bis, 244 bis A and 244 bis B may request that the tax paid pursuant t…
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