French General Tax CodeIn force
XXVI: Deductions on capital gains provided for in article 244 bis
Article 244 quater A
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Showing 161–170 of 56985 articles for “Art. 796-0 bis and 796-0 quater”
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…is a deliberation to the contrary, taken under the conditions provided for in VI of article 1639 A bis, a development tax, intended to provide for the expenses mentioned in articles L. 331-1 and L. 3…
The chargeable event for the tax provided for in article 300 bis is the completion of the calendar year during which the matchmaking service referred to in the same article 300 bis is provided in Fran…
…operty tax on built-up properties, the rate of rental value allowances mentioned in articles 1518 A and 1518 A quater is equal to the ratio between: 1° On the one hand, the sum of the products, calcul…
…ction et de l'habitation is accompanied by a clause providing for the transfer of ownership of the land to the lessee in return for payment of a rent supplement, the capital gain generated on the sale…
…hin the meaning of article 4 B who benefit from distributed income mentioned in articles 108 to 117 bis and 120 to 123 bis are subject to a levy at the rate of 12.8% .For the calculation of this levy,…
…shares allocated under the conditions defined in articles L. 225-197-1 to L. 225-197-5, L. 22-10-59 and L. 22-10-60 of the French Commercial Code is taxed in the hands of the beneficiary in the catego…
…sales made from 1 January 2014:1° At 5.59% for milk, farmyard animals, eggs, animals for slaughter and charcuterie defined by decree, as well as cereals, oilseeds and protein crops mentioned in Annex…
…documents on a computer medium, to their reading or seizure, referred to in IVa of Article L. 16 B and to 4 and 4 bis of Article L. 38 of the Book of Tax Procedures entails the application of a fine…
When the undertaking provided for in the fourth paragraph of 6° of 2 of article 793 is not complied with, the duties are recalled, increased by the late payment interest referred to in article 1727.
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