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Showing 151160 of 60167 articles for Art. 200 quater A

French General Tax CodeIn force
Chapter Ic: Professional accountants

Article 1649 quater M

After informing the interested parties of any shortcomings observed in the performance of the agreement referred to in article 1649 quater L and having heard them, the Government Commissioner may with…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Trusts

Article 238 quater C

The transfer of all the settlor's assets and liabilities to a fiduciary estate does not result in the cessation of the settlor's activity within the meaning of the articles 201 and 202 when this trans…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Subsection 2: Taxable transactions and persons

Article 1635 quater C

The person liable for the development tax is the person who is the beneficiary of the authorisation mentioned in article 1635 quater B on the date on which it is due or, in the event of construction w…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Id: Certifiers abroad

Article 1649 quater O

After informing the parties concerned of any shortcomings observed in the performance of the agreement referred to in Article 1649 quater N and having given them the opportunity to present their obser…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 6: Tax base

Article 1635 quater I

I.-A 50% allowance is applied to the values mentioned in 1° of Article 1635 quater H for: 1° Residential and accommodation premises and their annexes mentioned in Articles 278 sexies and 296 ter and,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Approved associations of the liberal professions

Article 1649 quater G

Documents held by members of associations defined in article 1649 quater F pursuant to Article 99 of this code must be drawn up in accordance with one of the professional charts of accounts approved b…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XXXVIII: Tax credit for executive training

Article 244 quater M

I. - Companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A , 44 terdecies to 44 septdecies may benefit from a tax credit equal to the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXXI : Family tax credit

Article 244 quater F

I. - 1. Companies taxed on the basis of their actual profits may benefit from a tax credit equal to 50% of expenditure intended to finance the creation and operation of establishments mentioned in the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Subsection 6: Tax base

Article 1635 quater K

Public establishments for inter-communal cooperation with their own tax status with jurisdiction over a local town planning plan or a land use plan and the communes may, by a decision taken under the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XXXV: Tax credit for interest-free repayable advances to finance the acquisition or construction of a principal residence

Article 244 quater J

I. - The credit institutions or finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code, which are liable for corporation tax, income tax or an equivalent tax and hav…

AI translation · Updated 8 Nov 2023Open Article
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