French Legislation In English

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Showing 251260 of 327 articles for Art. 730 quinquies

French General Tax CodeIn force
2: Tax fines

Article 1763

I. - A fine equal to 5% of the sums omitted shall be imposed where the following documents are not produced or are inaccurate or incomplete:a. Table of provisions provided for pursuant to the provisio…

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

Article 1640 B

…du code général des collectivités territoriales et des articles 1379,1586,1599 bis, 1609 bis, 1609 quinquies C, 1609 nonies B and 1609 nonies C of this code, local authorities, with the exception of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section XIX: Social contribution on corporation tax

Article 235 ter ZC

…rsuant to IV of Article 219. IV. - Tax credits of any kind and the claim referred to in Article 220 quinquies are not chargeable against the contribution. V. - It is assessed and controlled in the sam…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter VIII ter: Turnover tax on farmers

Article 302 bis MB

…aced under the flat-rate agricultural reimbursement scheme mentioned in articles 298 quater and 298 quinquies. II. - The tax is based on turnover for the previous year or the last financial year ended…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1382 H

…mptions provided for in articles 1383 A, 1383 C ter, 1383 D, 1383 F, 1383 H, 1383 İ, 1383 J or 1388 quinquies and that provided for in this article are met, the application for the benefit of the latt…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1382 I

…mptions provided for in articles 1383 A, 1383 C ter, 1383 D, 1383 F, 1383 H, 1383 İ, 1383 J or 1388 quinquies and that provided for in this article are met, the application for the benefit of the latt…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1464 E

…l Code or at least 20% of whose capital is held by non-cooperating members, within the meaning of 1 quinquies of Article 207 of this code, and holders of cooperative investment certificates where the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Provisions common to property tax and council tax

Article 1417

…ation agreement, those exempt under Article 80 sexdecies as well as those exempt under articles 163 quinquies B to 163 quinquies C bis;d) The amount of capital gains exempted pursuant to 1, 1 bis and…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1763 C

…le to benefit from the tax advantages provided for in 2° of 5 of article 38 and to the articles 163 quinquies B, 150-0 A, 209-0 A and 219 has not complied with its investment quota provided for in 1°…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis

…ing to freedom of communication and allocated to the financing of cultural audiovisual programmes;e quinquies) From the société nationale de programme mentioned in III of article 44 of law no. 86-1067…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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