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Showing 1–10 of 60176 articles for “Art. 182 A ter”
The deductions provided for in articles 182 A, 182 A bis and 182 B shall be made by the debtor of the sums paid and the deduction provided for in article 182 A ter is made by the person mentioned in I…
The indemnities, benefits, distributions, net gains or income mentioned in the last paragraph of article 80, to I and II of Article 80 bis, in the I of Article 80 quaterdecies and Articles 80 quindeci…
Subject to the provisions of Article 196 B, taxable income shall, for the purposes of calculating income tax, be divided into a certain number of units, determined in accordance with Article 194, acco…
I. - 1. The benefits defined in I of Article 80 bis and in I of Article 80 quaterdecies from a French source, give rise to the application of a withholding tax on the sale of the corresponding securit…
A copy of the form required for the declaration provided for in article R. 212-88 is given in appendix II-12-2-a. This form specifies the list of documents required for this declaration.
The acts and formalities relating to the purge procedure give rise to the collection of:1° With regard to the purge offer, half the fees provided for the amicable distribution by Article A. 444-180;2°…
I. With the exception of salaries falling within the scope of article 182 A bis, French-source salaries, wages, pensions and life annuities paid to persons who are not domiciled in France for tax purp…
Independent of the penalties incurred, the bouilleur de cru who has removed or allowed to be removed from his premises spirits without a movement permit or with an inapplicable movement permit becomes…
I.- By way of derogation from Article 286 ter, taxable persons who occasionally carry out supplies of goods or services are not required to identify themselves by means of an individual number.II.-.No…
A copy of the form required to renew the declaration provided for in article R. 212-88 is given in appendix II-12-2-b. This form specifies the list of documents required to renew the declaration. When…
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