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Showing 3631–3640 of 34794 articles for “Art. III bis”
…bscriptions made under the same conditions as those provided for in 1 and 2 of I of Article 885-0 V bis, as it stood on 31 December 2017.However, the rate is set at 25% for payments made until 31 Dece…
…s or companies or groupings covered by articles 8 to 8 ter and in those provided for in article 244 bis A by taxpayers not resident in France for tax purposes who are liable for income tax.The tax doe…
Chapter I bis of Title III of Book I of Part Three is applicable in New Caledonia and French Polynesia in the version resulting from Law no. 2022-1089 of 30 July 2022 putting an end to the exceptional…
…t fund or an innovation investment fund has not complied, within the deadlines set out in c of 1 of III of Article 885-0 V bis in the version in force on 31 December 2017 , its investment quotas likel…
…cribe, with a view to reselling them, to shares or units created or issued by the same companies.1° bis Persons who, on a regular basis, purchase immovable property, with a view to erecting one or mor…
…fourth or penultimate paragraphs of I of Article 223 A or the first paragraph of I of article 223 A bis which it has exercised, without formulating another of the options provided for in the same para…
…tion. The municipality may, by a decision taken under the conditions provided for in article 1639 A bis and for its own share, limit the exemption provided for in the first paragraph of this I to 40%,…
…sociétés de financement des œuvres cinématographiques ou audiovisuelles are set out in articles 238 bis HE to 238 bis HM of the French General Tax Code.
I. - 1. The benefits defined in I of Article 80 bis and in I of Article 80 quaterdecies from a French source, give rise to the application of a withholding tax on the sale of the corresponding securit…
…and broken down as follows: i) For all the undertakings referred to in Article L. 310-1 or in 1° of III of Article L. 310-1-1 ; ii) For the undertakings mentioned in 1° of Article L. 310-1 ; iii) For…
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