French Legislation In English

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Showing 881890 of 2527 articles for Art. 796-0 bis

French Monetary and Financial CodeIn force
Paragraph 2: Private equity funds.

Article D214-80-4

The regulations of the funds referred to in 1 of VI, VI bis and VI ter of article 199 terdecies-0 A of the General Tax Code and in 1 of III of article 885-0 Va of the same code contain the following i…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
a: Provisions common to inheritances and gifts

Article 779

…f free transfer duties, it is carried out in the case of a gift or, where the provisions of article 796-0 ter are not applicable, in the case of inheritance, an allowance of €15,932 is made on the sha…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3° Capital gains distributed by undertakings for collective investment in transferable securities and certain collective investments

Article 242 ter D

…nd address of shareholders or unit holders who have benefited from the distributions mentioned in 7 bis of II of article 150-0 A and, for each beneficiary, details of the amount of these distributions…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section I: Withholding taxes and levies on certain income and profits earned by companies not established in France for tax purposes

Article 235 quinquies

…The beneficiary of the income and sums subject to the withholding tax provided for in article 119 bis (2) and articles 182 A bis and 182 B may request that the tax thus paid be refunded to him, in t…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Subsection 1: Provisions common to establishments organising underwater diving using air, oxygen or mixtures other than air

Article A322-76

Depending on the gases used, the level of qualification of the supervisors and the skills of the divers, the diving areas are defined as follows: 0 to 6 metres; 0 to 12 metres; 0 to 20 metres; 0 to 40…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 6b: SME Innovation Account

Article L221-32-5

…of I of article 150-0 A of the General Tax Code, the distributions received referred to in 7 and 7 bis of II of article 150-0 A and in 1 of II ofarticle 163 quinquies C of the same code, and the valu…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
c: Taxation based on actual profits

Article 53 A

Subject to the provisions of article 302 septies A bis, taxpayers other than those subject to the regime defined in article 50-0 (1), are required to submit annual tax returns, in accordance with the…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Section 2: Sole traders with limited liability

Article L526-13

…icle, the professional activity of persons benefiting from the schemes defined in articles 50-0, 64 bis and 102 ter of the General Tax Code are subject to simplified accounting obligations.The sole tr…

AI translation · Updated 7 Nov 2023Open Article
French Labour CodeIn force
Chapter II: Scope of collective bargaining

Article L3152-4

…to an employer's contribution in time or money benefit from the schemes provided for in 2° or 2°-0 bis ofarticle 83 of the General Tax Code and in the sixth paragraph and 1° of article L. 242-1 of th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VI: Special provisions applicable in the event of transfer, termination or death

Article 201

…ely, including, in the case of an agricultural holding the result of which is subject to Article 64 bis, in respect of profits from debts acquired and not yet recovered. It is calculated at the last r…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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