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Showing 631640 of 6535 articles for Art. CA Rennes – 17 Dec. 2024 – no. 23/05277

French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 duodecies

I. - Where the tenancy is granted by a legal person or body required to file the declaration provided for in 1 of Article 223, excluding those taxed at the corporation tax rates provided for in Articl…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 quindecies

The contribution provided for in article 234 nonies is equal to 2.5% of the base defined in articles 234 duodecies à 234 quaterdecies.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIII: Solidarity levies on income from assets and investment income

Article 235 ter

…nalties as the contribution mentioned in article L. 136-6 of the Social Security Code, without application of I ter of the same article L. 136-6. The solidarity levy mentioned in 2° of I of this artic…

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

Article 236 bis

…y and tax charges relating to holiday pay. A decree shall set the terms and conditions for the application of this article.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 terdecies

Where the lease is granted by a company or grouping subject to the regime provided for in articles 8,8 ter, 238 ter, 239 ter to 239 quinquies, 239 septies and 239 nonies one of whose members is subjec…

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

Article 236 ter

…income tax or corporation tax purposes, expenses incurred in connection with preliminary archaeological studies or archaeological operations that constitute an element of the cost price of a fixed ass…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VII: Contribution levied in respect of the participation of employers in the construction effort and the participation of agricultural employers in the construction effort

Article 235 bis

1. The rules concerning the contribution collected in respect of the participation of employers in the construction effort are defined in articles

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

Article 237 quater

…with harmful consequences, mentioned by a decree countersigned by the Budget Minister taken in application of this provision, are not taken into account for the determination of taxable results.

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

Article 238 A

…respond to actual transactions and that they are not abnormal or exaggerated in nature.For the application of the first paragraph, persons are considered to be subject to a privileged tax regime in th…

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

Article 237 bis

In accordance with the provisions of the first paragraph of Article L. 5422-10 du code du travail, employers' contributions to the financing of the insurance allowance provided for in l'article L. 542…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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