French General Tax CodeIn force
II: Income tax
Article 199 ter B
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Showing 411–420 of 26167 articles for “Art. 4°-b”
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The decision may be drawn up in paper or electronic form. Where the decision is drawn up on paper, the minutes shall be kept at the court registry for each case, together with the correspondence and d…
I. - Industrial, commercial or agricultural businesses taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 s…
1. Communes and their public establishments for inter-communal cooperation that have instituted the tax for the removal of household waste in accordance with articles 1379-0 bis, 1520 and 1609 quater…
Class 1 bis investment firms are subject to the provisions of articles R. 511-15 to R. 511-16-4.
1. From 1st January 2011, the business value added levy collected by the public inter-municipal cooperation establishments mentioned in II of article 1379-0 bis is equal to the share mentioned in 5° o…
I.-The platform operator submits the declaration provided for in Article 1649 ter A when it is in one of the following situations: 1° it is resident in France; 2° It is not resident in France but sati…
I.-(Repealed) II.-The approval provided for in Article 238 bis HO is granted to limited companies whose sole purpose is the co-ownership purchase of new fishing vessels: a) Operated directly and conti…
I. - 1. Subject to the provisions of Articles 1636 B septies and 1636 B decies municipal councils and the deliberative bodies of inter-municipal cooperation bodies with their own tax system vote each…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
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