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Showing 31–40 of 2144 articles for “Art. 810 bis”
…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
…for the exercise of the powers he holds under articles 345 ter, 348, 349 quinquies, 349 nonies, 379 bis, 387 bis and 388 of this code, the code of civil enforcement procedures, the provisions of the c…
…penditure incurred for the purposes indicated above by deduction from profits for the same period.1 bis. The companies designated in 1 are authorised, at the close of each of the financial years 1970…
1 The withholding tax provided for in 1 of article 119 bis and the levy provided for in I of article 125 A interest, arrears and all other proceeds from bonds, public bills and other negotiable debt s…
…r. c. To limited liability companies that have opted for the tax regime provided for in Article 239 bis AA or that provided for in Article 239 bis AB.
…have been closed. Any additional tax due on the annual return referred to in 1° of I of article 298 bis is paid when the return is filed. If the operator considers that the instalments already paid in…
…ipment they own, or to users of mobile equipment for which the approval provided for in Article 311 bis was not granted.
…ers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information relat…
…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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