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Showing 5160 of 2166 articles for Art. 239 bis AB

French General Tax CodeIn force
Section VII bis : Special equipment tax levied for the benefit of public land establishments and the Corsican Land Office

Article 1607 bis

A special equipment tax is instituted for the benefit of the public land establishments mentioned in Article L. 324-1 of the town planning code or the Corsican land office, a public establishment of t…

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

Article 38 bis B bis

…oned in article L. 942-1 of the Social Security Code purchase or subscribe to debt securities negotiable on a regulated market, or bond securities other than index-linked bonds, units in debt securiti…

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

Article 38 bis-0 A bis

…when the following conditions are met:1° The guarantor and the beneficiary of the guarantee are taxable on their profits according to a real tax regime;2° The remittances relate to the financial secu…

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

Article 119 bis A

…ed to constitute distributed income subject to the withholding tax provided for in Article 2 of 119 bis any payment, up to the amount corresponding to the distribution of proceeds from units or shares…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
0I bis : Declaration of interest-free repayable advances

Article 1649 A bis

The administrations, establishments, bodies or persons referred to in the first paragraph of

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Reduced rate

Article 278 bis

…f 10% in respect of supplies of the following products:1° (Repealed);2° (Repealed);3° (Repealed);3° bis The following products:a) firewood;b) agglomerated forestry products intended for heating;c) woo…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 2: Recovery.

Article 349 bis

…for the exercise of the powers he holds under articles 345 ter, 348, 349 quinquies, 349 nonies, 379 bis, 387 bis and 388 of this code, the code of civil enforcement procedures, the provisions of the c…

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

Article 39 bis

…as a deduction for tax purposes.The same applies to expenditure incurred for the purposes indicated above by deduction from profits for the same period.1 bis. The companies designated in 1 are authori…

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

Article 238 bis

…nterest or museums of France and meeting the conditions set out in a, as well as religious or charitable associations and public establishments of religions recognised in Alsace-Moselle. The condition…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
9°: Borrowings issued by the State

Article 132 bis

1 The withholding tax provided for in 1 of article 119 bis and the levy provided for in I of article 125 A interest, arrears and all other proceeds from bonds, public bills and other negotiable debt s…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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