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Showing 321–330 of 64245 articles for “Art. II-1° bis”
The members or shareholders of the companies referred to in Article 1655 ter are personally subject to income tax for the portion of corporate income corresponding to their rights in the company.
Sont également passibles de l'impôt sur le revenu:1° (Abrogated);2° Les personnes de nationalité française ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou r…
When effected by deed executed abroad, transfers of holdings in legal entities with a preponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under th…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to rolling stock used on the public passenger transport lines mentioned in articles L. 2142-1 and L. 2142-2 of the Transport Code,…
Minimum qualifications of the person supervising the groupFUNCTIONSCERTIFICATIONS ISSUEDby FFESSM, FSGT, UCPA,ANMP and SNMPCERTIFICATIONS ISSUEDby CMASSTATE DIPLOMASExploratory air divesPerson supervi…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…
Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…
Practitioner certificates issued by the Fédération française d'études et de sports sous-marins (FFESSM), the Fédération sportive et gymnique du travail (FSGT), the Union nationale des centres sportifs…
I.-When the taxpayer has applied a tax law according to the interpretation that the administration had made known by its published instructions or circulars and that it had not reported at the date of…
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