Section I: Withholding taxes and levies on certain income and profits earned by companies not established in France for tax purposes

I.-The beneficiary of income and profits subject to withholding or deductions at source mentioned in articles 119 bis, 182 A bis, 182 B, 244 bis, 244 bis A and 244 bis B may request that the tax paid pursuant to these articles be refunded when the following conditions are met: 1° The beneficiary of the income and profits is a legal entity or a body, whatever its form, whose registered…

I.-The beneficiary of the income and sums subject to the withholding tax provided for in article 119 bis (2) and articles 182 A bis and 182 B may request that the tax thus paid be refunded to him, in the amount of the difference between this tax and the tax determined on the basis of a base net of the acquisition and conservation expenses directly attached to this income and…