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Showing 14711480 of 5277 articles for Art. 244 bis B

French General Tax CodeIn force
Section 0I: Contributions and levies collected for the benefit of various bodies contributing to the financing of social protection and the repayment of the social debt

Article 1600-00 C

In accordance with II bis of article L. 136-5 of the Social Security Code, the generalised social contribution on earned income and replacement income due on foreign source income, provided that, in t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Property tax on undeveloped land

Article 1395 E

…tion of sixth and eighth categories defined in article 18 of the ministerial instruction of 31 December 1908 are exempt from property tax on non-built properties levied for the benefit of municipaliti…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
6°: Borrowings issued in France by international organisations

Article 131 ter A

Interest, arrears and all other proceeds from loans issued in France by international organisations are exempt from the withholding tax defined in 1 of Article 119 bis and the levy provided for in I o…

AI translation · Updated 8 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Section 2: Tax on sales and rentals of videograms

Article D336-2

…the increase in tax on videogram sales and rentals for certain works are set out in articles 331 M bis and 331 M ter of Annex III to the General Tax Code.

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 4: Environment and local services

Article R4424-33

The consultation of the Assembly of Corsica referred to in 1° bis of article L. 4424-39 is carried out under the conditions laid down in article R. 423-56 of the town planning code.

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
Section I: Scope of application

Article 261 D

The following are exempt from value added tax:1° Rentals of land and buildings for agricultural use;1° bis Rentals of buildings resulting from a lease conferring a right in rem;2° Rentals of undevelop…

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Subsection 1: Provisions applicable to insurance undertakings.

Article R332-2

Pursuant to the provisions of article R. 332-1 and subject to the exceptions provided for in that same article, in article R. 332-1-1 and in articles R. 332-3-3 to R. 332-10, the insurance undertaking…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 81

…imum of €7,650. The same applies to the functional allowances mentioned in I of article 80 undecies B, up to an amount equal to 17% of the amount of the salary corresponding to the terminal gross inde…

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

Article 1466 A

I. - The municipalities in whose territory one or more priority neighbourhoods for city policy are located or their public establishments for inter-municipal cooperation with their own tax status may…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1 quinquies : Capital gains realised on contributions to companies or restructuring of professional non-trading companies

Article 151 octies C

Provided that the members of the association resulting from the conversion are identical to the members of the converted company or body, that no changes are made to the accounting entries and that th…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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