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Showing 121–130 of 2527 articles for “Art. 796-0 bis”
I.-The disclosures referred to in II of Article L. 533-22 include the following information: 1° The most significant medium- and long-term risks associated with the investments made under the contract…
Where the customer is acting in the context of a trust within the meaning ofArticle 2011 of the Civil Code or any other comparable legal arrangement governed by foreign law, a beneficial owner within…
For the application of article L. 3334-3:1° The income taken into account is the last known reference tax income;2° The average per capita income of all the départements is equal to the sum of the inc…
A special equipment tax is instituted for the benefit of the public land establishments mentioned in Article L. 324-1 of the town planning code or the Corsican land office, a public establishment of t…
I. - As an exception to the provisions of articles 38, 238 septies B and 238 septies E, when insurance and capitalisation companies, supplementary professional retirement funds mentioned in Article L.…
…d at their actual value at the time of the transfer of their holder's tax domicile outside France.2 bis. The capital gain calculated under the conditions provided for in the first paragraph of 2 is re…
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…the taxpayer transfers his tax domicile outside France under the conditions set out in Article 167 bis.The end of the tax deferral leads to taxation of the capital gain under the conditions provided…
…ed to constitute distributed income subject to the withholding tax provided for in Article 2 of 119 bis any payment, up to the amount corresponding to the distribution of proceeds from units or shares…
The administrations, establishments, bodies or persons referred to in the first paragraph of
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