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Showing 481490 of 798 articles for Art. 1407 ter

French General Tax CodeIn force
II: Taxable income of foreign nationals and persons not resident in France for tax purposes

Article 164 B

…property and rights ; e bis) The capital gains mentioned in articles 150 U, 150 UB and 150 UC, at 6 ter of article 39 duodecies and in f of 1° of II of article 239 nonies, where they relate to: 1° To…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
V: Solidarity between spouses and partners in a civil solidarity pact

Article 1691 bis

…ement et des pénalités afférentes.4° De la taxe d'archéologie préventive mentionnée à l'article 235 ter ZG.II. - 1. Divorced or separated persons may apply to be relieved of the payment obligations se…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
5: Real estate and similar companies

Article 828

I. - The following shall be registered free of charge:1° (Repealed).2° Deeds by which companies which have operated in accordance with the object defined in article 1655 ter increase their capital, ex…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Chapter IV: Money changers

Article D524-1

…ange by the persons referred to in Article L. 561-2, other than those referred to in 1°, 1° bis, 1° ter, 5° and 7° of Article L. 561-2, where the sum of their currency purchase and sale transactions d…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
II: Tariffs

Article 1001

…non-exempt agricultural risks; generally speaking, the following are considered as having the character of agricultural risk insurance: insurance for all risks of natural or legal persons exclusively…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Capping based on value added

Article 1647 B sexies

…xpayer made within the legal period for lodging a claim provided for the business property tax, the territorial economic contribution of each business is capped according to its added value.This added…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter X: Sanitary cutting fees

Article 302 bis S

…meat cutting operations pays a cutting health fee to the State. The fee is collected from the slaughterer, third-party slaughterer or wild game processing plant that has received the approval provided…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 octies E

…rovision at the close of a financial year may not exceed €15,000. This provision must be used, no later than the close of the fifth financial year following the first annual allocation, for the acquis…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1458 bis

I. - Establishments that sell periodicals to the public as agents registered with the commission referred to in Article 26 of Law No. 47-585 of 2 April 1947 on the status of newspaper and periodical p…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VIII bis: Exemption for capital gains realised on the sale of a sole proprietorship or a complete branch of activity

Article 238 quindecies

…mnities stipulated in favour of the transferor, for whatever reason and for whatever reason, is greater than €500,000 and less than €1,000,000.For the application of 2°, the exempt amount of the capit…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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