French Legislation In English

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Try: L.227-1 SAS governance, L.145-9 bail commercial renewal, L.223-18 gérant removal SARL

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Showing 3140 of 9446 articles for Art. D. n° 2004-1331

French General Tax CodeIn force
Subsection 7: Tax rates

Article 1635 quater N

…cle L. 332-6-1 of the town planning code, in their wording prior to the entry into force of the loi n° 2014-1655 du 29 décembre 2014de finances rectificative pour 2014, are no longer applicable in thi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section XIII quater : Taxes levied by groupings substituted for communes for the application of provisions relating to the business property tax, the business value added tax, the flat-rate tax on network companies and the additional tax on property not built on.

Article 1609 nonies C

…r than 80% and less than 90%, the difference is halved in the first year and eliminated in the second. The reduction is made by a third when the ratio is greater than 70% and less than 80%, by a quart…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Internal taxes.

Article 266 nonies A

…d to be dispatched or transported outside France and stating that the suspension scheme has been used. One copy is given to the supplier.If the suspension system is used and the products are not dispa…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter N

…e taxpayer in respect of the year during which the expenses defined in the same article were incurred. If the amount of the tax credit exceeds the tax due in respect of the said year, the excess is re…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Payroll tax

Article 231 bis N

The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Trusts

Article 238 quater N

When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter IX: Slaughter health fees

Article 302 bis N

Any person who has an animal slaughtered in a slaughterhouse pays a slaughter health fee to the State. However, in the case of contract slaughter, the fee is paid by the third-party slaughterer on beh…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section XIII sexies : Capital gains tax on the sale of buildings other than building land

Article 1609 nonies G

…° of I and II of Article 150 VG.V. - The tax is paid when the declaration provided for in IV is filed. I to II bis of article 150 VF, the second paragraph of I and II and III of article 150 VH and IV…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section X: Stamp duty levied for the benefit of the French Biodiversity Office

Article 1635 bis N

Open the article to read the full text in English.

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

Article 1636 B nonies

In urban communities, the deliberative councils may decide, by a majority of two-thirds of the communes representing half of the population or half of the communes representing two-thirds of the popul…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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