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Showing 821830 of 52239 articles for Art. 35 I 5° bis

French General Tax CodeIn force
I: Taxable income

Article 163 quinquies C bis

Distributions made by the sociétés unipersonnelles d'investissement à risque mentioned in Article 208 D are exempt from income tax and, unless they are paid in an uncooperative State or territory with…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
9: Sanctions against third parties

Article 1740 A bis

I. - Where the tax authorities have imposed an 80% surcharge on the taxpayer on the basis of c of 1 of Article 1728, b or c of article 1729 or article 1729-0 A, any natural or legal person who, in the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Late payment of taxes recovered by tax administration accountants

Article 1731 A bis

The late payment interest provided for in

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

Article 231 bis D

In accordance with the provisions of articles L. 5122-2, L. 5123-2 and L. 5123-5, of article L. 5422-10, the first and second paragraphs of article L. 5428-1 and of article L. 3232-6 of the Labour Cod…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter X: Sanitary cutting fees

Article 302 bis S

Any person who carries out bone-in meat cutting operations pays a cutting health fee to the State. The fee is collected from the slaughterer, third-party slaughterer or wild game processing plant that…

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

Article 39 bis A

1. Companies operating either a daily newspaper, or a publication with a monthly frequency at most devoted for the most part to political and general information, or an online press service recognised…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter XVIII: Contribution on the transfer to a television service of the rights to broadcast sporting events or competitions

Article 302 bis ZE

A contribution is hereby instituted on the transfer to a publisher or distributor of television services within the meaning of Articles 2 and 2-1 of law no. 86-1067 of 30 September 1986 relating to fr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4: Determining taxable income

Article 31-0 bis

When a listed or registered historic monument, whether built or unbuilt, is the subject of a long lease for a period of at least eighteen years, the lessee is taxed as the owner on the income received…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3. Digital assets

Article 150 VH bis

I. - Subject to the provisions specific to professional profits, capital gains realised by natural persons domiciled for tax purposes in France within the meaning of Article 4 B, directly or through a…

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Title IV: Building insurance

Article Annexe I art A243-1

STANDARD CLAUSES APPLICABLE TO DECENNIAL LIABILITY INSURANCE CONTRACTS Nature of cover The policy covers payment for repairs to the work to which the insured has contributed, as well as to existing wo…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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