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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 10111020 of 3660 articles for Art. 23 mars 2023

French General Tax CodeIn force
Section XVII bis: Exceptional corporation tax contribution

Article 235 ter ZAA

…tax receivables of any kind.For taxpayers who are placed under the regime provided for in Article 223 A or Article 223 A bis, the contribution is payable by the parent company. It is based on the cor…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XX: Tax on financial transactions

Article 235 ter ZD

…ench, European or foreign regulated market, within the meaning of articles L. 421-4, L. 422-1or L. 423-1 of the said code, that its acquisition gives rise to a transfer of ownership, within the meanin…

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

Article 235 ter ZC

…uced to twelve months where applicable and, for the parent company of a group mentioned in article 223 A or article 223 A bis, the sum of the turnover of each of the companies belonging to this group.…

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

Article 231 bis N

The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…

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

Article 231 bis R

Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Miscellaneous taxes

Article 234 decies A

…n subject, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies, and the registration duti…

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

When one of the conditions mentioned in the fourth paragraph of 4 of Article 38 is not complied with on a loan still outstanding during the recovery period referred to in Article L. 169 of the Book of…

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

Article 231 bis D

In accordance with the provisions of articles L. 5122-2, L. 5123-2 and L. 5123-5, of article L. 5422-10, the first and second paragraphs of article L. 5428-1 and of article L. 3232-6 of the Labour Cod…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XXI: Annual deduction from the proceeds of additional premiums or contributions relating to cover against the risk of natural disasters as provided for in article L. 125-2 of the Insurance Code

Article 235 ter ZE

I.-An annual levy is introduced on the proceeds of the additional premiums or contributions provided for in Article L. 125-2 of the Insurance Code relating to cover against the risk of natural disaste…

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

Article 231 bis V

Remuneration paid to staff made available to a consular higher education institution mentioned in article L. 711-17 of the French Commercial Code and organising training courses leading to the award,…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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