French General Tax CodeIn force
II: Exemptions and special schemes.
Article 208 ter B
…ons mentioned in Title III of Book I of Part Two of the Labour Code;4° Social and economic committees.
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Showing 1151–1160 of 5011 articles for “Art. BOI-IR-RICI-290-20 n° 180 s.”
…ons mentioned in Title III of Book I of Part Two of the Labour Code;4° Social and economic committees.
Profits placed under the exemption regime subject to reinvestment provided for in article 238 octies are attached to the results of the current financial year when they are distributed. They are retai…
I. - The provisions of Articles 210 A and 210 B apply to transactions involving listed real estate investment companies, or their subsidiaries, and the companies mentioned in III bis of Article 208 C,…
…that date and their tax value. This reintegration is made in equal parts over a period of four years. The disposal of the assets in question results in immediate taxation of the capital gain that has…
…ed in this article for the determination of taxable profits derived from the operation of these ships.The option referred to in the first paragraph is valid provided that the company operates under th…
Local mutual agricultural credit unions taxable under 2° of 6 of article 206 do not include in their taxable income the interest paid on the shares they hold in the capital of the funds with which the…
…g the shares, units or rights, and considered as affecting the value of these shares, units or rights.The same applies when these shares or units are held by a specialised finance company mentioned in…
…embers who act as deputies receive the allowance set by deliberation of the town council for deputies.III. - Any deliberation by the municipal council concerning the functional allowances of one or mo…
The execution of a freezing order may be deferred:1° Where it is likely to prejudice an ongoing criminal investigation;2° Where any of the property in question has already been the subject of a freezi…
The obligations provided for in Article 706-25-16 are suspended if the person concerned is detained during their enforcement. If the period of detention exceeds six months, the resumption of one or mo…
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