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Showing 23712380 of 2421 articles for Art. 31

French General Tax CodeIn force
Section V: Calculation of tax

Article 220 sexies

…s than €10,000,000.For audiovisual adaptations of shows, eligible expenses are those incurred until 31 December 2024.The rate mentioned in the first paragraph of this 1 is raised to 25% for fictional…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
BOOK IX: Overseas provisions.

Article L950-1

…pply in the Wallis and Futuna Islands:1° Book I, with the exception of Articles L. 123-29 to L. 123-31, L. 124-1 to L. 126-1, L. 135-1 to L. 135-3;Article L. 123-6 shall apply in its wording resulting…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
2: Determining taxable income

Article 83

…city in another State before taking up their post in France. The contributions are deductible until 31 December of the eighth year following the year in which they took up their post;2°-0 quater The c…

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

Article 244 quater X

…lies to the acquisition, construction or renovation of buildings carried out from 1 July 2014 until 31 December 2025. For the purposes of this VIII, construction means buildings that have been the sub…

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

Article R332-2

…2-1-1 and in articles R. 332-3-3 to R. 332-10, the insurance undertakings referred to in article L. 310-3-2 represent their regulated commitments referred to in article R. 331-1 by the following asset…

AI translation · Updated 7 Nov 2023Open Article
French Labour CodeIn force
Appendix

Article Annexe

…ODIES MENTIONED IN ARTICLE L. 6351-1I.- Indicators for assessing the criteria defined inarticle R. 6316-1 of the Labour Code Criterion 1: The conditions for informing the public about the services off…

AI translation · Updated 1 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 219

…ied forward to the profits of subsequent financial years.For financial years commencing on or after 31 December 2007, the net amount of long-term capital gains relating to the securities of listed com…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Subsection 2: Certification of accounts

Article A823-2-1

…tuation where it has not been possible to collect sufficient and appropriate evidence.Communication 31. The statutory auditor shall communicate to the management of the consolidating entity, at the ap…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
IX: Special arrangements applicable to taxable persons supplying services to non-taxable persons or carrying out distance sales of goods or certain domestic supplies of goods

Article 298 sexdecies H

…ept for ten years in the Member State of consumption. This register will be kept for ten years from 31 December of the year of the transaction. XI. XI - For the purposes of these arrangements, the equ…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Other duties and taxes

Article 990 I

…evy is 20% for the fraction of each beneficiary's taxable share less than or equal to €700,000, and 31.25% for the fraction of each beneficiary's taxable share exceeding this limit. For the applicatio…

AI translation · Updated 7 Nov 2023Open Article
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