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Showing 111120 of 56564 articles for Art. 1447-0 and 1478

French General Tax CodeIn force
3: Obligations of employers and debtors

Article 87-0 A bis

The debtors mentioned in a of 2° of B of article 204 C who pay salaries and wages under the conditions provided for in the same 2° declare each year to the tax authorities, for each beneficiary, infor…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 B bis

…ayer declares the amount of the gain from the contribution in the special capital gains declaration and in the declaration provided for in 1 of article 170, within the time limit applicable to these d…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 B quater

…market" class. This classification is evidenced by the documents referred to in articles L. 214-23 and L. 214-24-62 du code monétaire et financier.B. - The taxpayer shall pay the sale or redemption p…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter-0 B

…st mentioned in Article 239 nonies may offset all or part of the tax credits attached to the income and profits mentioned in article L. 214-81 of the Monetary and Financial Code included in this fund.…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4a: Deduction of certain social security contributions and group insurance premiums

Article 154 bis-0 A

…income. Unless the option provided for in the second paragraph of article L. 224-20 of the Monetary and Financial Code is applied, the same applies to payments mentioned in 1° of article L. 224-2 of t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Reduced rate

Article 278-0 bis A

…oduced from renewable sources by improving: a) Thermal insulation a) Thermal insulation; b) Heating and ventilation; > c) Hot water production c) Domestic hot water production; II. II -A joint order b…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
15° ter : Tax reduction granted for cash subscriptions to the capital of press companies.

Article 199 terdecies-0 C

…dinary law that publish one or more press publications or online press services providing political and general information, or one or more press publications or online press services devoted largely…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
14° : Tax reduction granted for cash subscriptions to the capital of companies and for subscriptions to shares in innovation investment funds (fonds communs de placement dans l'innovation)

Article 199 terdecies-0 AB

…rticle. 2. The tax reduction provided for in 1 of this I is granted subject to the following limits and conditions: 1° It is granted in respect of the year in which the company's financial year ends;…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
15° bis : Tax reduction for loans taken out to take over a business

Article 199 terdecies-0 B

…he takeover referred to in the first paragraph give the purchaser at least 25% of the voting rights and rights in the corporate profits of the company taken over. For the assessment of this percentage…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
0I bis : Transfers of assets outside France by companies

Article 238 bis-0 I

…declaration of its results, the company produces:A statement that mentions the nature, consistency and characteristics of the assets transferred or the property acquired in lieu, the person, body, tr…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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