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Showing 481–490 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
1. Subject to 2, the income is determined by the gross value in euros of the products collected according to the exchange rate on the day of the payments, without any deduction other than that of the…
I.-Individuals domiciled in France for tax purposes within the meaning of l'article 4 B who benefit from interest, arrears and income of any kind from state funds, bonds, participating securities, bil…
The capital loss incurred by a natural person in the management of his private assets, in the event of non-repayment of a loan granted under the conditions provided for in article 7 of article L. 511-…
The following are exempt from the withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A : 1° to 4° (Obsolete provisions); 4° bis For their entire duratio…
I. - Subject to the provisions specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised by natural persons or companies or groupings cover…
I. - Taxation of the capital gain realised, directly or through an intermediary, in connection with a contribution of transferable securities, corporate rights, securities or rights relating thereto a…
I. - In the event of a withdrawal of cash from an account defined in article L. 221-32-4 of the Monetary and Financial Code, the net gain referred to in 2 ter of II of article 150-0 A of this code is…
1. The parent company tax regime, as defined in Article 216, is applicable to companies and other bodies subject to corporation tax at the standard rate which hold equity interests satisfying the foll…
The net gains and distributions mentioned in I and II of article 150-0 A must be declared under the conditions set out in 1 of the article 170.
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