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Showing 471480 of 68221 articles for Art. I-3° and Art. 156 bis

French General Tax CodeIn force
C: Indirect taxes

Article 1798 bis

…stration or to keep the accounts mentioned in 6° of Article L. 311-39 of the code of taxes on goods and services;2° Failure to submit the documents mentioned in the third paragraph of article L. 34 of…

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

Article 1125 bis

Deeds and documents of any kind relating exclusively to the reconstruction provided for by the loi n° 71-1029 du 24 décembre 1971 of registers or documents kept in the registries of commercial courts…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 243 bis

The reports presented and the proposed resolutions submitted to the general meetings of members or shareholders with a view to the appropriation of profits for each financial year must mention the amo…

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

Article 242 bis

…sharing of a good or service shall provide, at the time of each transaction, information on the tax and social security obligations incumbent on people who carry out commercial transactions through it…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Deeds and transfers subject to the registration formality

Article 641 bis

…otarised certificates mentioned in 3° of article 28 of decree n° 55-22 of 4 January 1955 reforming land registration, relating to such property, are published within the same timeframe.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
0A: General provisions

Article 718 bis

…each of the legal entities concerned is deducted, in accordance with the legislation of that State and in the context of a compulsory registration formality for each of these transfers. This tax cred…

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

Article 1961 bis

Unless it takes the place of registration duties under article 664, the land registration tax is only refundable in the event of an error by the service responsible for land registration. Subject to t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Income tax

Article 170 bis

…ose main residence has a rental value that has exceeded, during the year of taxation, €150 in Paris and in communes located within a radius of 30 kilometres of Paris, €114 in other localities.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 219 bis

Notwithstanding the provisions of article 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establis…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 221 bis

…when a company or other body ceases in whole or in part to be subject to corporation tax at the standard rate, profits subject to deferred taxation, unrealised capital gains included in the company'…

AI translation · Updated 8 Nov 2023Open Article
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French legislation in English — Q&A

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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