French Legislation In English

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Try: L.227-1 SAS governance, L.145-9 bail commercial renewal, L.223-18 gérant removal SARL

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Showing 201210 of 46956 articles for Art. 219 I b

French General Tax CodeIn force
I: Retail purchase of ferrous and non-ferrous metals

Article 1649 bis

Any natural or legal person who habitually engages in the retail purchase of ferrous and non-ferrous metals is required to submit, before 31 January each year, to the departmental directorate of publi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title V: Provisions common to Titles I, II and IV

Article 1378 bis

Transfers of any kind having as their object, in the case of long leases, either the right of the lessor or the right of the lessee, are subject to the provisions of this code concerning transfers of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VIIIa: Basic excess

Article 293 B

I. - For their supplies of goods and services, taxable persons established in France, with the exception of taxable persons carrying out an occult activity within the meaning of the second paragraph o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IV: Taxation of income and capital gains in the event of transfer of domicile outside France

Article 167 bis

I. - 1. Taxpayers who have been domiciled in France for tax purposes for at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respe…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Actual turnover system

Article 268 bis

I.-This article applies to subscription offers comprising several services, including at least one of the services mentioned in 10° to 12° of article 259 B, which are supplied in return for a fixed pr…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2 bis: Withholding of income tax at source

Article 119 bis

1. Income from transferable capital falling within the provisions of articles 118,119,238 septies B and 1678 bis give rise to the application of a withholding tax, the rate of which is set by 1 of Art…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Greater Paris Metropolis

Article 1656 bis

I. - 1° Les dispositions du présent code, applicables aux établissements publics de coopération intercommunale soumis à l'article 1609 nonies C, apply to the Greater Paris metropolitan area.For the ap…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 212 bis

I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 000Ib: Specific arrangements for presumption of income and flat-rate taxation based on lifestyle factors

Article 1649 quater-0 B bis

1. Where the findings of fact made in the course of one of the procedures provided for in Articles 53,75 and 79 of the Code of Criminal Procedure and that the tax authorities are informed under the co…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and special schemes.

Article 208 B

I. - The investment property companies referred to in I de l'article 33 de la loi n° 63-254 du 15 mars 1963 sont exonérées de l'impôt sur les sociétés pour la fraction de leur bénéfice qui provient de…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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