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Showing 6170 of 43843 articles for Art. 2 ter

French General Tax CodeIn force
Section XIV: Tax on surplus reserves of non-life insurance companies

Article 235 ter X

…eet the settlement of claims arising during a previous financial year, pay a tax representing the interest corresponding to the cash flow advantage thus obtained. The tax is based on the amount of cor…

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

Article 208 C ter

…here, subsequent to the exercise of the option provided for in the first paragraph of II of article 208 C, real estate, rights in rem mentioned in the sixth paragraph of II of the same article, rights…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XVII bis: Exceptional corporation tax contribution

Article 235 ter ZAA

I. - Corporate income tax payers with sales in excess of €250 million are subject to an exceptional contribution equal to a fraction of this tax calculated on their taxable income, at the rates mentio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XIX: Social contribution on corporation tax

Article 235 ter ZC

…action of this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and reduced by an allowance which may not exceed 763,000 euros per twelve-month period. Where a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XIVa: Special levy on translation differences on foreign currency loans

Article 235 ter XA

…rred to in Article L. 169 of the Book of Tax Procedures and without prejudice to the late payment interest applicable, pursuant to Article 1727, the company is liable for a levy corresponding to the c…

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

Article 237 ter A

…shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 benefit from the provisions of I.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIII: Imports

Article 293 A ter

…e platform is evading his obligations to declare or pay the value added tax due pursuant to Article 293 A, the administration may report this person to the operator of the online platform, so that the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IV ter : Payment of value added tax by bank transfer or electronic payment order

Article 1695 ter

1. (Repealed) 2. (Transferred to article 1788 quinquies). 3. (Repealed) 4. (Not applicable).

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II ter: Consolidation within a group of the payment of value added tax and similar taxes

Article 1693 ter

1. Notwithstanding the provisions of Article 1692, a person liable for value added tax may choose to pay the value added tax and the taxes, contributions and fees declared on the schedule to the decla…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Paragraph 3 : Assignment of civil servants from the corps d'encadrement et d'application de la police nationale with the status of judicial police officer to the departments referred to in article 16 (4°)

Article A35

…illicite de migrants;-la brigade des chemins de fer;-l'unité nationale d'escorte, de soutien et d'intervention;-le bureau de la police aéronautique.2° Pour les directions zonales de la police aux fron…

AI translation · Updated 5 Nov 2023Open Article
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Mariela Petrova

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