Article 1678 bis
1. Interest on savings bonds issued by industrial and commercial companies and, whatever their purpose, by the legal entities referred to in Article 108 give rise, at the time of their payment and eve…
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Showing 71–80 of 56931 articles for “Art. 154 bis and 154 bis-0A”
1. Interest on savings bonds issued by industrial and commercial companies and, whatever their purpose, by the legal entities referred to in Article 108 give rise, at the time of their payment and eve…
…her spouse, partner linked by a civil solidarity pact, notorious cohabitee, descendants, ascendants and persons considered to be his or her dependants, within the meaning of the articles 196 and 196 A…
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…
…f 10% in respect of supplies of the following products:1° (Repealed);2° (Repealed);3° (Repealed);3° bis The following products:a) firewood;b) agglomerated forestry products intended for heating;c) woo…
…a taxpayer that he is entitled to benefit from the tax reductions provided for in articles 200,238 bis and 978 are required to declare each year to the tax authorities, within the time limits stipula…
…to in Article 232 may, by a deliberation taken under the conditions provided for in Article 1639 A bis, make dwellings that have been vacant for more than two years on 1st January of the tax year sub…
…ultiplied, as the case may be, by the annual flat-rate increase coefficient defined in Article 1518 bis or by the coefficient for the annual updating of rental values resulting from the application of…
…properties sold from 1 January 2018 to 31 December 2025 by a public entity to illegal occupiers of land is subject to a reduction for the three years following the year in which the sale took place. I…
I. - Communes that exercise, pursuant to I bis of article L. 211-7 of the Environment Code, the competence of aquatic environment management and flood prevention may, by a deliberation taken under the…
…der the conditions provided for in Articles L. 225-177 to L. 225-186 of the French Commercial Code, and the subscription or purchase price of this share is taxed as salary and wages. II. When the purc…
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