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Showing 23012310 of 4946 articles for Art. BOI-PAT-IFI-50-20 n° 50

French General Tax CodeIn force
II: Income tax

Article 199 terdecies-0 AA

…usiness plan drawn up with a view to entering a new geographical or product market, is greater than 50% of its average annual turnover over the previous five years.

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
TITLE I: BUDGET AND ACCOUNTS

Article L2313-1

…the availability of these documents by any means of publicity chosen by the mayor.In communes of 3,500 inhabitants or more, budget documents, without prejudice to the provisions of article L. 2343-2,…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Chapter I: General provisions

Article 706-47-2

…gal representatives or the ad hoc administrator appointed pursuant to the provisions of article 706-50. Refusing to undergo the screening provided for in this article is punishable by one year's impri…

AI translation · Updated 7 Nov 2023Open Article
French Labour CodeIn force
Subsection 3: Operation

Article L2362-7

…ns in the case of the incorporation of a European Cooperative Society by way of merger, or at least 50% of such total number in the case of incorporation by any other means, with the exception of the…

AI translation · Updated 7 Nov 2023Open Article
French Labour CodeIn force
Subsection 3: Operation.

Article L2352-13

…ating companies of at least 25% in the case of a European Company formed by merger, and of at least 50% in the case of a European Company formed by holding company or joint subsidiary, and where the s…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Chapter X: Information for employees in the event of the sale of their company

Article L23-10-1

…rticle L. 2322-1 of the French Labour Code, when the owner of a shareholding representing more than 50% of the shares in a limited liability company or of shares or securities giving access to the maj…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Transfers free of charge

Article 793 bis

…or legatee, exceeds €300,000 the partial exemption from transfer duty free of charge is reduced to 50% above this limit.The limit mentioned in the second paragraph of this article is raised to €500,0…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Exemptions of more than two years

Article 1383 G bis

…provided for in I of article 1639 A bis, exempt from property tax on built properties, up to 25% or 50%, buildings used for residential purposes that :- are built less than three kilometres from the p…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Property tax on built-up properties

Article 1382 C bis

…that of the occupation provided for in the first paragraph and sets a single exemption rate of 25%, 50%, 75% or 100%.II. - In order to benefit from the exemption, before 1st January of the first year…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Exemptions of more than two years

Article 1383-0 B bis

…tions provided for in I of l'article 1639 A bis, exempt from property tax on built properties up to 50% or 100% the construction of new housing completed from 1st January 2009 whose high level of over…

AI translation · Updated 7 Nov 2023Open Article
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Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.

Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.

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Mariela Petrova

Mariela Petrova

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