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Showing 141150 of 261 articles for Art. 1681 sexies

French General Tax CodeIn force
Chapter IV: Rules applicable to tax representatives

Article 302 decies

…relating to the tax regime mentioned in 2° of I of Article 277 A, or pursuant to articles 300, 300 sexies, 302 bis ZN, 1613 ter, 1613 quater, 1671 of this Code, Article 266 undecies of the Customs Co…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 220 F

The tax credit defined in article 220 sexies is deducted from the corporation tax payable by the company in respect of the financial year during which the expenses defined in III of this article were…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXa: Declaration by management companies of venture capital mutual funds, professional investment funds, partnerships and venture capital companies

Article 242 quinquies

…30 of the same code;2° For each allocation, the conditions for applying 2° of 5 of article 38 and a sexies of I of article 219.II. - Venture capital companies shall attach to their income tax returns…

AI translation · Updated 8 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Paragraph 3: Definitive approval

Article D331-15

…tographic or audiovisual work in question has met the conditions set out in I and II of Article 220 sexies of the General Tax Code and is eligible for the tax credit for the expenses mentioned in III…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 3: Shipment and conduct abroad of goods intended for export.

Article 115

…r their carriage abroad. 4. The provisions of articles 82 bis 2-3, 82 quater 1, 82 quinquies and 82 sexies above, relating to customs clearance warehouses and areas, are applicable to export warehouse…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis C

…s and the public financial institutions of these States where the conditions set out in Article 131 sexies are fulfilled.

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 5: Re-identification and verification of the identity of the customer and the beneficial owner

Article R561-11-1

In the event of the transfer of a life insurance or capitalisation contract to a third party, the persons mentioned in 2° to 2°e and 3°a of Article L. 561-2, when they take note of the transfer or, wh…

AI translation · Updated 5 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Paragraph 1: Conditions relating to the production company

Article D331-1

For the purposes of I of Article 220 sexies of the French General Tax Code, a delegated production company is a production company which, as part of a co-production, takes the initiative and financial…

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

Article 39 duodecies A

…ated up to the amount of the sums deducted under 2. Where applicable, the provisions of Article 239 sexies C. 4. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UNTIL 31 DECEMBER 1995. In the event of th…

AI translation · Updated 8 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Paragraph 1: Committee of experts

Article A331-7

The committee of experts provided for in IV of article 220 sexies of the French General Tax Code comprises: 1° The director in charge of cinema at the Centre national du cinéma et de l'image animée or…

AI translation · Updated 8 Nov 2023Open Article
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