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 411420 of 2144 articles for Art. 810 bis

French General Tax CodeIn force
B: Reduced rate

Article 278-0 bis A

I.-Religible for the reduced rate referred to in the first paragraph of Article 278-0 bis are energy renovation services that meet the following conditions: 1° They are carried out in premises that ha…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXVII: Tax credit for research expenditure by industrial, commercial or agricultural companies

Article 244 quater B bis

…Articles 107 and 108 of the Treaty. IV. IV.-When the partnerships referred to in Articles 8 and 238 bis L or the groupings referred to in Articles 239 quater, 239 quater B, 239 quater C and 239 quater…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4a: Deduction of certain social security contributions and group insurance premiums

Article 154 bis-0 A

…cable, by sums paid by the company to retirement savings plans which are exempt pursuant to a and a bis of 18° of Article 81. II. - (Repealed). III. - If the farm manager has taken out a contract for…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter B bis

I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…

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

Article 38 bis-0 A

I. - Financial securities repurchased by a legal entity under the conditions set out in Articles L. 211-27 to L. 211-34 of the Monetary and Financial Code are, for the application of the provisions of…

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

Article 87-0 A bis

The debtors mentioned in a of 2° of B of article 204 C who pay salaries and wages under the conditions provided for in the same 2° declare each year to the tax authorities, for each beneficiary, infor…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 7: Special customs investigation procedures

Article 67 bis-1 A

In order to establish the offences referred to in articles 414, 414-2, 415 and 459 and, where these are committed by electronic means of communication, to gather evidence and track down the perpetrato…

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

Article 163-0 A bis

For the taxation of the benefits mentioned in article 80 decies, the total amount paid is divided by the number of years for which the contributions were deducted. The result is added to the net overa…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XXa: Tax on high-frequency transactions

Article 235 ter ZD bis

I. - Companies operating in France, within the meaning of I of Article 209, are subject to a tax on high-frequency trading in equity securities, within the meaning of article L. 212-1 A of the Monetar…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XXIa: Tax to finance the local authority support fund

Article 235 ter ZE bis

I. - 1. - The persons referred to in 1° to 4° of A of I of Article L. 612-2 of the Monetary and Financial Code, subject to supervision by the Autorité de contrôle prudentiel et de résolution for compl…

AI translation · Updated 8 Nov 2023Open Article
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French legislation in English — Q&A

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Mariela Petrova

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