Article 244 bis C
Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…
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Showing 331–340 of 1607 articles for “Art. 150-0 F”
Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…
I. - 1. in Corsica, value added tax is levied at the rate of:1° 0.90% for the transactions referred to in articles 281 quater and 281 sexies ;2° 2.10% as regards:The transactions referred to in 1°, 1°…
Pursuant to the second paragraph of article L. 3332-16, the following events may exceptionally result in the rights built up in favour of participants being unlocked before expiry of the term of the b…
1. The income tax due by natural persons domiciled in France for tax purposes within the meaning of Article 4 B in respect of the income, net gains, profits, distributions, capital gains and receivabl…
The fee provided for in the first paragraph of Article R. 663-4 in respect of the diagnosis of the safeguard or receivership proceedings (number 1 of Table 4-1), is set as follows: 1° Where the debtor…
I. - The provisions of articles 1391 and 1391 B are applicable to taxpayers whose income for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the f…
Releases (numbers 131 to 134 of table 5) give rise to the collection of:1° With regard to the release of a seizure, a fixed fee of €26.41;2° With regard to the release of a mortgage registration, lien…
Distributions and net gains relating to units in venture capital mutual funds, specialised professional funds covered by article L. 214-37 of the Monetary and Financial Code in its version prior to Or…
If one of the conditions laid down for the application, as the case may be, of articles L. 221-30, L. 221-31 and L. 221-32 or articles L. 221-32-1, L. 221-32-2 and L. 221-32-3 of the Monetary and Fina…
A fine equal to 25% of the amount of duty evaded shall be imposed: 1. Infringements of the provisions of I of article 244 bis A; 2. Infringements of articles 150 VI to 150 VM.
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