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Showing 111120 of 60102 articles for Art. Cass. 1ère civ. 5-1-2023 n° 21-13.966 FS-B

French General Tax CodeIn force
Chapter 00Ib: Electronic filing of returns

Article 1649 quater B bis

A company's declarations intended for the administration and submitted electronically, on a compulsory or optional basis, are transmitted in accordance with conditions laid down by decree.Declarations…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Direct taxes and assimilated taxes. Income tax. Corporation tax. Duties and penalties

Article 1665 bis

Taxpayers shall receive, no later than 1st March of the year in which the tax relating to the previous year's income is settled, an advance payment on the amount of the tax benefits provided for in ar…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 2: Supervision on a consolidated basis by a competent authority of another Member State of the European Union or of another State party to the Agreement on the European Economic Area

Article L613-21-5

In the absence of a joint decision by the supervisory authority on a consolidated basis, the Autorité de contrôle prudentiel et de résolution may, within a period set by decree in the Conseil d'Etat,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Taxation of income and capital gains in the event of transfer of domicile outside France

Article 167 bis

I. - 1. Taxpayers who have been domiciled in France for tax purposes for at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respe…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Reduction in the rental value of certain properties

Article 1518 A bis

For the assessment of local taxes, the rental values of specific port handling tools, equipment and facilities transferred or having been the subject of a transfer of real rights under the conditions…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 bis

I. (Expired) II.-Retirement benefits paid in the form of a lump sum taxable in accordance with b quinquies of the 5th of article 158 may, at the express and irrevocable request of the beneficiary, be…

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

Article 38 bis B bis

I. - As an exception to the provisions of articles 38, 238 septies B and 238 septies E, when insurance and capitalisation companies, supplementary professional retirement funds mentioned in Article L.…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1465 B

…ling under article L. 214-37 of the Monetary and Financial Code as it stood prior to the ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cadre juridique de la gestion d'actifs, des fonds profes…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1463 B

I.-Companies that benefit from the exemption provided for in Article 44 septdecies are exempt from business property tax for establishments located in priority development zones defined in II of the s…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
9: Sanctions against third parties

Article 1740 A bis

I. - Where the tax authorities have imposed an 80% surcharge on the taxpayer on the basis of c of 1 of Article 1728, b or c of article 1729 or article 1729-0 A, any natural or legal person who, in the…

AI translation · Updated 7 Nov 2023Open Article
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