French Legislation In English

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Try: L.227-1 SAS governance, L.145-9 bail commercial renewal, L.223-18 gérant removal SARL

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Showing 8190 of 2527 articles for Art. 796-0 bis

French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 C

I. 1. The taxation of capital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year followin…

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 AA

…du code du travail, subject to the following reservations:1° The exclusions provided for in c of 1 bis of I of article 885-0 V bis, as it stood on 31 December 2017, relating to the exercise of a fina…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4a: Levy on income from capitalisation bonds or contracts

Article 125-0 A

…to the bond or contract, or by taking out a new bond or contract with the same insurance company.I bis. - Income attached to bonds or contracts mentioned in I with a term equal to or greater than six…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 209-0 B

…ancial year.For companies that are members of a group referred to in article 223 A or article 223 A bis, this option is or remains valid only if it is exercised by all the companies that are members o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4 : Smoothing or spreading devices

Article 75-0 B

At the option of taxpayers with agricultural profits subject to an actual taxation system, the agricultural profit used as the basis for the progressive tax is equal to the average of the profits for…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
14° bis : Inheritance tax. Exemption for property and property rights located in Corsica

Article 1135 bis

I. - Subject to the provisions of II, for successions opened between the date of publication of loi n° 2002-92 du 22 janvier 2002 relative à la Corse and 31 December 2012, immovable property and immov…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4 : Smoothing or spreading devices

Article 75-0 A

1. The exceptional income of a farmer subject to a real taxation system may, by option, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six fol…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
01°: Energy savings

Article 1383-0 B

…wn tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on built-up properties at a rate of between 50% and 100% homes complet…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 B quinquies

…article 150-0 A of this code is made up of the balance of the distributions referred to in 7 and 7 bis of the same II and in 1 of II of article 163 quinquies C perceived in the account as well as cap…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Exemption

Article 1594-0 G

Subject to article 691 bis, the following are exempt from land registration tax or registration fees: A. I. - Acquisitions of real estate made by a taxable person within the meaning of article 256 A,…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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