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Showing 891900 of 3413 articles for Art. 24 juin 1992

French General Tax CodeIn force
4°: Transactions in forward financial instruments

Article 242 ter E

…he persons contracting these financial contracts mention on the declaration provided for in article 242 ter the identity and address of their clients or co-contractors and the amount of profits and lo…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Income and capital gains distributed by a property investment fund

Article 242 ter B

…u 1 du II de l'article 239 nonies, are required to declare, on the declaration mentioned in article 242 ter, the identity and address of the beneficiaries and details of the amount taxable under the r…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Net gains and distributions relating to carried interest rights

Article 242 ter C

…or the aforementioned entities are required to mention, on the declaration provided for in Article 242 ter, the identity and address of their employees or directors who have benefited from net gains…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXVI: Deductions on capital gains provided for in article 244 bis

Article 244 quater A

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AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis B

Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXXI : Family tax credit

Article 244 quater F

…the creation and operation of establishments mentioned in the first two paragraphs of Article L. 2324-1 of the Public Health Code and providing childcare for their employees' children under the age o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XLVII: Tax credit for credit institutions and finance companies that grant zero-rate loans for first-time home ownership

Article 244 quater V

I. - The credit institutions and finance companies referred to in article L. 511-1 of the Monetary and Financial Code passible for corporation tax, income tax or an equivalent tax, having their regist…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XL : Tax credit for arts and crafts

Article 244 quater O

I. - The companies referred to in III and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 septdecies may…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis C

Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XLVI: Tax credit for interest-free repayable advances to finance work to improve the energy performance of older homes

Article 244 quater U

I. - 1. The credit institutions and finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code which is liable for corporation tax, income tax or an equivalent tax, and…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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