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Showing 891900 of 4024 articles for Art. 244 bis C

French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1607 ter

It is instituted, for the benefit of the établissements publics fonciers mentioned in article L. 321-1 of the town planning code, within the limit of the ceiling provided for in I of Article 46 of Law…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 220 sexies A

I.-Companies engaged in the business of publishing television services, radio services or on-demand audiovisual media services within the meaning of the fourth to sixth paragraphs of Article 2 of Law…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section I: Common provisions

Article 1743

The penalties provided for in article 1741 :1° Any person who has knowingly omitted to make or cause to be made entries or has made or caused to be made inaccurate or fictitious entries in the ledger…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 199 undecies F

The territorial assembly of Wallis and Futuna, the territorial councils of Saint-Pierre-et-Miquelon, Saint-Barthélemy and Saint-Martin, the congress of New Caledonia and the assembly of French Polynes…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Property tax on built-up properties

Article 1382-0

I.-For each commune, the rate of each of the exemptions from property tax on built-up properties provided for in articles 1382 B, 1382 C, 1382 C bis, 1382 D, 1382 E, 1382 G, 1382 H, 1382 İ, 1383-0 B,…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Sub-paragraph 2: Declarations and filings concerning legal entities

Article R123-257

The following information relating to the company's principal place of business in France, or its registered office if it has no place of business, shall be entered in the National Register of Compani…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1639 A quater

I. - (Repealed)II. - 1. The public establishment of intercommunal cooperation resulting from the merger pursuant to article L. 5211-41-3 of the General Local Authorities Code or, when the perimeter of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IX: Special schemes

Article 297

I. - 1. in Corsica, value added tax is levied at the rate of:1° 0.90% for the transactions referred to in articles 281 quater and 281 sexies ;2° 2.10% as regards:The transactions referred to in 1°, 1°…

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

Article 239 octies

When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Chapter I: Unit-linked life assurance or capitalisation contracts.

Article R131-3

Unlisted companies whose sole purpose is real estate or property, as referred to in 2° of article R. 131-1 , must meet the following conditions:1° Unlisted shares in non-trading companies whose sole o…

AI translation · Updated 7 Nov 2023Open Article
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