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Showing 8190 of 5222 articles for Art. 1394 B bis

French General Tax CodeIn force
Section VII: Obligations of legal persons

Article 222 bis

…ntioned in 3 of article 200, organisations that issue receipts, attestations or any other documents by which they indicate to a taxpayer that he is entitled to benefit from the tax reductions provided…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable premises

Article 1407 bis

Municipalities other than those referred to in Article 232 may, by a deliberation taken under the conditions provided for in Article 1639 A bis, make dwellings that have been vacant for more than two…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1396 bis

I.-In Mayotte, the tax base for property tax on undeveloped properties sold from 1 January 2018 to 31 December 2025 by a public entity to illegal occupiers of land is subject to a reduction for the th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Overseas departments

Article 296 bis

…dded tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions referred to in article 281 sexies; c. (Repealed). d. (Repealed) (1). (…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Scope of the customs service.

Article 44 bis

In the contiguous zone as defined by Article 10 of Order No. 2016-1687 of 8 December 2016, the customs service may carry out the necessary controls in order to: a) prevent infringements of the laws an…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3: Income from securities issued outside France and similar income

Article 123 bis

…least 10% of the shares, units, financial rights or voting rights in a legal entity-a legal person, body, trust or comparable institution-established or incorporated outside France and subject to a pr…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Taxpayer returns

Article 172 bis

A decree specifies the nature and content of the documents that must be produced or presented to the administration by real estate companies not subject to corporate income tax that rent out their pro…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 80 bis

I. The benefit corresponding to the difference between the actual value of the share on the date of exercise of an option granted under the conditions provided for in Articles L. 225-177 to L. 225-186…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Determination of taxable income

Article 72 E bis

In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 38 bis

I. - 1. Financial securities lent by a company are taken in priority from securities of the same nature acquired or subscribed to at the most recent date.The claim representing the financial securitie…

AI translation · Updated 8 Nov 2023Open Article
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French legislation in English — Q&A

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Mariela Petrova

Mariela Petrova

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