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Showing 11–20 of 4024 articles for “Art. 244 bis C”
The withholding taxes or levies provided for in articles 119 bis, 182 A bis, 182 B, 244 bis, 244 bis A and 244 bis B are not applicable to income and profits received or realised by a legal entity whi…
I. - A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter…
I. - The provisions of Articles 210 A and 210 B apply to transactions involving listed real estate investment companies, or their subsidiaries, and the companies mentioned in III bis of Article 208 C,…
I.-A.-Industrial, commercial and agricultural companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies and 44 terdecies to…
Individuals, associations and non-trading companies domiciled or established in France are required to declare, at the same time as their income tax or profit tax return, the references of the digital…
I. - Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in Article 1639 A bis, exempt from prope…
By way of exception to the provisions of Article 38, interest rate or currency swaps entered into by credit institutions, finance companies or investment firms referred to in article 38 bis A and whic…
I. - The payment of compensation which is allocated to French natural or legal persons affected by a measure of nationalisation, expropriation or any other restrictive measure of a similar nature take…
Deeds of partition of inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, drawn up between 1 January 2018 and 31 December 2028, are exempt from the 2…
Filing the list mentioned in the first paragraph of article L. 102 AG of the Book of Tax Procedures is punishable by a tax fine of €200 per account holder omitted.
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