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Showing 1120 of 18437 articles for Art. 5 sept. 2012

French General Tax CodeIn force
6 : Tax paid by electronic payment

Article 1681 septies

…on is made by teleregulation.4. The payments referred to in Article 1668 are made by remote payment.5. Payments of the payroll tax referred to in article 231 are made by remote payment.6. The payments…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
9° : Tax reduction for certain insurance premiums

Article 199 septies

…or the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to €1,525 plus €300 per dependent child:1° Pre…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 38 septies

I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 42 septies

…ial year during which the sale takes place. However, for transactions referred to in I of Articles 151 octies and 151 octies A or placed under the regime provided for in article 210 A, upon option exe…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2k: Companies located in priority development zones

Article 44 septdecies

…following that of their creation and declared in accordance with the procedures set out in Articles 50-0 et 53 A.Profits are only subject to income tax or corporation tax for one quarter, half or thre…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 80 septies

Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies

…ndecies, with the exception of those relating to property falling within the scope of A of article 1594-0 G, and carried out as part of one of the activities mentioned in I are, provided that the acti…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 2a: International assistance with recovery

Article 349 septies

Officials of the administrations of the other Member States of the European Union, duly authorised by the requesting authority by means of a written mandate and authorised by the French administration…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
13° : Tax credit for expenditure on publishing musical works

Article 220 septdecies

…ser or as part of a collective work, has not contributed to the writing or composition of more than 50% of the works featured on two separate albums, each of which has exceeded this sales and listener…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 237 septies

Open the article to read the full text in English.

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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