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Showing 4051–4060 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…y the same taxpayer, an annual allowance of €4,600 for single, widowed or divorced taxpayers and €9,200 for married taxpayers subject to joint taxation on the sum of taxable income acquired as from 1…
I. The sums or securities distributed by a mutual fund, excluding the distributions mentioned in 7 and 7a of II of article 150-0 A and the allocation of mutual fund units received as part of a demerge…
In the event that the total amount of distributed income exceeds the total amount of distributions as it results from the declarations of the legal entity referred to in Article 116, the latter is ask…
1. Is deemed 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…
…order of the Minister responsible for the economy in accordance with the annex to Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments…
…ntioned in the first paragraph of this 2 distributed by companies mentioned in 3° nonies of article 208, by companies mentioned in I and in the first paragraph of II of article 208 C and, for the port…
…mparison with the tax regime applicable to a company or collective entity mentioned in 1 of article 206.2. The shares, units, financial rights or voting rights held indirectly by the individual referr…
…talisation bonds or contracts as well as investments of the same nature mentioned in 6° of article 120 is made up of the difference between, on the one hand, the gross sums repaid to the beneficiary a…
…he activity of safekeeping and administration of securities mentioned in 12 of Annex I to Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 relating to the taking up a…
The withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de article 125 A interest, arrears and any other income from loans contracted before 1 January 1965 for the deve…
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