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Showing 26512660 of 32219 articles for Art. Décret 87-713 du 26-8-1987

French Consumer CodeIn force
Subsection 2: Criminal penalties

Article L242-8

…L. 242-7-1 shall also incur, as additional penalties, the prohibition, in accordance with the procedures laid down in article 131-27 of the Criminal Code, either from holding a public office or from…

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

Article 8 bis

The members or shareholders of the companies referred to in Article 1655 ter are personally subject to income tax for the portion of corporate income corresponding to their rights in the company.

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

Article 8 quater

Each member of ship co-ownerships governed by articles L. 5114-30 to L. 5114-50 of the Transport Code is personally liable for income tax on the share corresponding to his rights in the profits declar…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 80 sexies

…ded for above when the child is looked after for twenty-four consecutive hours. The amount of the deduction used to determine the taxable remuneration of maternal assistants and family assistants may…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 80 undecies

The parliamentary allowance, defined in Article 1 of Ordinance no. 58-1210 of 13 December 1958 on the organic law relating to the allowances of Members of Parliament and the additional allowances paid…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 81 bis

…wn by the French Employment Code, as well as the bonus mentioned in article L. 124-6 of the French Education Code paid to trainees during an internship or period of on-the-job training are exempt from…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
b : Employees and managers of the International Chamber of Commerce

Article 81 D

…s applicable provided that the persons concerned have not been domiciled for tax purposes in France during the five calendar years preceding that in which they take up their post and, until 31 Decembe…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1a: Provisions applicable to employees seconded abroad and to certain seagoing personnel

Article 81 A

…months when it relates to the following areas:a) Construction or assembly sites, installation of industrial plants, their start-up, operation and related engineering;b) Search for or extraction of na…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 80 quaterdecies

…s taxed in the hands of the beneficiary in the category of salaries and wages according to the procedures set out in article 200 A, 3, up to an annual limit of €300,000. The fraction of the benefit th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 80 ter

…of the management board; to any director or member of the supervisory board entrusted with special duties; 2° In limited liability companies: to minority managers; 3° In other companies or establishm…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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