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Showing 91100 of 2527 articles for Art. 796-0 bis

French General Tax CodeIn force
Section III: Determination of taxable profit

Article 209-0 A

…r a fonds professionnel de capital investissement which meets the conditions laid down in II or III bis of article 163 quinquies B, companies may refrain from recognising the difference mentioned in t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
21° : Allocation of the tax reduction for donations to charities provided for in article 238 bis

Article 200 bis

The tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respec…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
14° : Tax reduction granted for cash subscriptions to the capital of companies and for subscriptions to shares in innovation investment funds (fonds communs de placement dans l'innovation)

Article 199 terdecies-0 A

…bscriptions made under the same conditions as those provided for in 1 and 2 of I of Article 885-0 V bis, as it stood on 31 December 2017.However, the rate is set at 25% for payments made until 31 Dece…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3: Obligations of employers and debtors

Article 87-0 A

Persons required to make the withholding tax provided for in 1° of 2 of article 204 A declare each month to the tax authorities, directly or, for employers using the simplified arrangements provided f…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4: Income from receivables, deposits and guarantees

Article 125-00 A

The capital loss incurred by a natural person in the management of his private assets, in the event of non-repayment of a loan granted under the conditions provided for in article 7 of article L. 511-…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 8: Temporary detention of persons

Article 67-0 quater

In the event of the commission of a flagrant offence punishable by a prison sentence other than those provided for in this Code, customs officers may arrest the alleged offender with a view to handing…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Chapter III: Debt securities

Article L213-0-1

Each debt security represents a claim on the legal entity or securitisation fund which issues them. By way of derogation from article 1349 of the French Civil Code and article L. 228-74 of the French…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Sub-paragraph 1: Procedure for marketing FIAs in France

Article L214-24-0

For the purposes of this paragraph, marketing means a direct or indirect offer or placement, at the initiative or on behalf of a French portfolio management company, a management company established i…

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

Article 163-0 A

I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
D: Special schemes and exemptions

Article 795-0 A

I. - The free transfer tax exemptions referred to in articles 794 and 795 also apply to gifts and legacies made to legal entities or organisations of the same nature as those mentioned in the same art…

AI translation · Updated 7 Nov 2023Open Article
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