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 351360 of 2166 articles for Art. 239 bis AB

French General Tax CodeIn force
Section II: Payroll tax

Article 231 bis L

…al authorities and companies, to persons recruited on the occasion of and for the duration of charitable or support events exempt from value added tax by virtue of c of 1° of 7 of Article 261, are exe…

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

Article 231 bis S

In accordance with the provisions of Article L. 3332-22 du code du travail, when a company carries out a capital increase reserved for members of a company savings scheme, the benefit constituted by t…

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

Article 231 bis P

Remuneration paid by a private individual for the employment of a single employee in the home under the conditions set out in article 199 sexdecies or a single childminder governed by articles L. 423-…

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

Article 231 bis Q

I. - The remuneration mentioned in 1 of I of article 155 B paid to persons whose employment in France began on or after 6 July 2016 are exempt from payroll tax for the amount resulting from the applic…

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

Article 231 bis I

…anies other than those mentioned in 1, as stated in the first paragraph of article L. 118-5 of the Labour Code, the part of the salary paid to apprentices equal to 11% of the minimum growth wage is no…

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

Article 238 bis GD

The contribution provided for by Article L. 245-1 of the Social Security Code is excluded from charges that are deductible for income tax or corporation tax purposes in accordance with article L. 245-…

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

Article 238 bis GA

…ecurity Code is not deductible for the purposes of determining the income tax or corporation tax payable by the consumer in accordance with Article L. 245-11 of the same code.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Financing small-scale fishing

Article 238 bis HO

For the purposes of income tax or corporation tax, cash subscriptions made between 1 January 1998 and 31 December 2010 to the capital of companies subject to corporation tax under the conditions of or…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ia: Revaluation of non-depreciable fixed assets

Article 238 bis I

…rial, craft, agricultural or liberal profession activity are authorised to revalue their non-depreciable fixed assets, including equity interests, appearing in the balance sheet for the first financia…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Equity financing of cinematographic or audiovisual works

Article 238 bis HE

For the assessment of income tax or corporation tax, cash subscriptions to the capital of limited companies subject to corporation tax under the conditions of ordinary law and whose sole activity is t…

AI translation · Updated 8 Nov 2023Open Article
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