French General Tax CodeIn force
I: Taxable profits and income
Article 237 bis A
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Showing 691–700 of 3278 articles for “Art. 35 bis”
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…tive State or territory within the meaning of Article 238-0 A other than those mentioned in 2° of 2 bis of the same Article 238-0 A or where the trust was set up after 11 May 2011 and, at the time the…
…shares, be purchased under the conditions provided for in the last two paragraphs of Article L. 228-35-10 and cancelled. Any purchase of ordinary shares that does not comply with this paragraph may be…
…%. A decree by the Minister for the Economy and Finance sets the conditions for this assimilation.2 bis. A Conseil d'Etat decree specifies the characteristics, in particular content and editorial area…
…Meeting. This opinion is recorded in the minutes of the General Meeting. Subject to Article L. 228-35-7, any decision modifying the rights of holders of non-voting preference shares shall be final on…
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…
1. Companies operating an online press service, recognised pursuant to Article 1 of Act no. 86-897 of 1 August 1986 reforming the legal status of the press, developing professional information or prom…
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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…
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