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Showing 16911700 of 5503 articles for Art. 1383-0 B bis

French Commercial codeIn force
Sub-section 1: Remuneration of the administrator

Article A663-11

…approval of a disposal plan in the course of receivership or compulsory liquidation proceedings (number 9 of Table 4-1) is set in proportion to the total amount excluding tax of the disposal price of…

AI translation · Updated 3 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Chapter II: Equity financing of cinematographic or audiovisual works

Article L332-1

The tax reduction granted for cash subscriptions to the capital of companies mentioned in article 238 bis HE of the French General Tax Code is governed by article 199 unvicies of the same code.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1761

A fine equal to 25% of the amount of duty evaded shall be imposed: 1. Infringements of the provisions of I of article 244 bis A; 2. Infringements of articles 150 VI to 150 VM.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 quater A

La retenue prévue au 2 de l'article 119 bis releases taxpayers domiciled outside France for tax purposes from the income tax due on the sums that have been subject to this withholding.

AI translation · Updated 8 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Paragraph 1: Purpose and eligibility criteria

Article 231-12

…econd group comprises the following three categories of cinemas:1° Category C: cinemas located in urban units with a population of 100,000 or more;2° Category D: cinemas located in urban units with a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XXXI : Family tax credit

Article 244 quater F

I. - 1. Companies taxed on the basis of their actual profits may benefit from a tax credit equal to 50% of expenditure intended to finance the creation and operation of establishments mentioned in the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
C: Temporary exemptions

Article 1395 E

…tion of sixth and eighth categories defined in article 18 of the ministerial instruction of 31 December 1908 are exempt from property tax on non-built properties levied for the benefit of municipaliti…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
6°: Borrowings issued in France by international organisations

Article 131 ter A

Interest, arrears and all other proceeds from loans issued in France by international organisations are exempt from the withholding tax defined in 1 of Article 119 bis and the levy provided for in I o…

AI translation · Updated 8 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Section 2: Tax on sales and rentals of videograms

Article D336-2

…the increase in tax on videogram sales and rentals for certain works are set out in articles 331 M bis and 331 M ter of Annex III to the General Tax Code.

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Subsection 4: Energy

Article R4424-33

The consultation of the Assembly of Corsica referred to in 1° bis of article L. 4424-39 is carried out under the conditions laid down in article R. 423-56 of the town planning code.

AI translation · Updated 4 Nov 2023Open Article
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Mariela Petrova

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