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Showing 91–100 of 56985 articles for “Art. 796-0 bis and 796-0 quater”
I. - The free transfer tax exemptions referred to in articles 794 and 795 also apply to gifts and legacies made to legal entities or organisations of the same nature as those mentioned in the same art…
…tion, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six following financial years.The provisions of I of article 163-0 A shall apply in respe…
1. States and territories whose situation with regard to transparency and exchange of information in tax matters has been the subject of a review by the Organisation for Economic Co-operation and Deve…
…not be less than the amount of the fine provided for in Article 1766 ;c) The assets mentioned in 1° and 2° of III of Article 990 J which should have been declared pursuant to Article 1649 AB.The amoun…
…e companies established in France are, when the bond, contract or investment is unwound or redeemed and regardless of when it was subscribed, subject to income tax.The products in question are exempt,…
Persons required to make the withholding tax provided for in 1° of 2 of article 204 A declare each month to the tax authorities, directly or, for employers using the simplified arrangements provided f…
…f a loan granted under the conditions provided for in article 7 of article L. 511-6 of the Monetary and Financial Code or of a free loan mentioned in article L. 548-1 of the same code is chargeable, f…
…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 made…
By way of derogation from a and b of article 1601, the corresponding duties payable by company directors benefiting from the scheme provided for in article L. 613-7 of the Social Security Code are cal…
Subject to article 691 bis, the following are exempt from land registration tax or registration fees: A. I. - Acquisitions of real estate made by a taxable person within the meaning of article 256 A,…
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