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Showing 171–180 of 1924 articles for “Art. 50-0”
The contribution for the repayment of the social debt levied on investment income is established, controlled and collected in accordance with article 16 of order no. 96-50 of 24 January 1996 relating…
The contribution for the repayment of the social debt based on income from assets is established, controlled and collected in accordance with article 15 of order no. 96-50 of 24 January 1996 relating…
The contribution for the repayment of the social debt to which sales of precious metals, jewellery, works of art, collectors' items and antiques are subject is established, controlled and collected in…
Subject to the provisions of article 150-0 B ter, the provisions of article 150-0 A do not apply, in respect of the year in which the securities are exchanged, to capital gains and losses realised in…
1. The net gains referred to in I of article 150-0 A are made up of the difference between the effective price of the transfer of the securities or rights, net of the costs and taxes paid by the trans…
I. - The debt securities referred to in 2° and 3° of Article L. 213-0-1 may be held for a maximum of one year after their acquisition. However, this maximum period is reduced to 60 calendar days for d…
Failure to comply with the obligations mentioned in Article 242 septies will result in the payment of a fine of up to €50,000.The fine is not applicable, in the case of a first offence committed durin…
Infringements of the obligation to make the withholding tax provided for in Article 1671 and the reporting obligations provided for in Article 87-0 A will result in the application of a fine which, wi…
I. - 1. For the purposes of this Code, "trust" means all legal relationships created in the law of a State other than France by a person who has the status of settlor, by inter vivos deed or mortis ca…
I.-At the request of the farmer, the income tax relating to the following income is assessed each year in fifths for the year of cessation and the following four years: 1° The sums deducted in applica…
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