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Showing 821830 of 830 articles for Art. 220 Z septies

French Monetary and Financial CodeIn force
Section 4: Dormant accounts

Article L312-20

I. - Deposits and assets held in dormant accounts mentioned in article L. 312-19 are deposited with the Caisse des dépôts et consignations: 1° For dormant accounts mentioned in 1° of I of the same art…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determining taxable income

Article 83

The net amount of taxable income is determined by deducting from the gross amount of sums paid and benefits in money or in kind granted:1° Social security contributions, including:a) Old-age insurance…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1640 C

…erage of the communal relay rates of the member communes mentioned in c, weighted by the relative size of the bases used to calculate the relay compensation paid to these communes pursuant to the seco…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39

…n respect of income tax, the taxes provided for in articles 231 ter, 231 quater, 235 ter X, 235 ter ZE bis and 990 G and, for reminders of value added tax relating to transactions in respect of which…

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

Article 38

…securities issued before 1 January 1993, this is only subject to the provisions of I of Article 238 septies B if its amount exceeds 15% of the present value of the bond;3° The sums received by a compa…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 81

…9° quinquies The activity allowance mentioned in article L. 841-1 of the Social Security Code; 9° septies (Repealed); 10° Life annuities paid under article 96 of the law of 30 December 1928, article…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4: Determining taxable income

Article 31

…dget and housing, revised at least every three years, establishes the classification of communes by zone.i) Expiredj) A deduction set at 26% of gross income in respect of the first six years of rental…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 219

…fund or company. This rate is set at 0% for financial years beginning on or after 1 January 2007.a septies) Where there is a relationship of dependency between the transferor company and the transfer…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
TITLE V: Provisions applicable in the Wallis and Futuna Islands.

Article R950-1

…0 February 2020Articles R. 123-213 to R. 123-219Decree No. 2007-431 of 27 March 2007Articles R. 123-220 to R. 123-223Decree No. (2022-1014 of 19 July 2022Articles R. 123-224 to R. 123-228Decree No. 20…

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
Section XIII quater : Taxes levied by groupings substituted for communes for the application of provisions relating to the business property tax, the business value added tax, the flat-rate tax on network companies and the additional tax on property not built on.

Article 1609 nonies C

…respect of which the public establishment of inter-municipal cooperation has voted a rate equal to zero for these three taxes, the ratios between the rates of council tax on second homes and other fu…

AI translation · Updated 7 Nov 2023Open Article
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