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Showing 3140 of 64181 articles for Art. II-1° ter

French General Tax CodeIn force
VIIa: Profits on forward financial instruments

Article 150 ter

…fits, non-commercial profits and agricultural profits, net profits realised, directly, through an intermediary or via a trust, on the settlement or disposal for consideration of financial contracts, a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
19° septies: Tax reduction for property restoration in protected areas, run-down old districts and protected zones

Article 199 tervicies

…r Title III of Book VI of the Heritage Code:a) Either when the building is located within the perimeter of this site covered by an approved safeguarding and enhancement plan;b) Or when the building is…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Common provisions

Article 1635 ter

…he taxes or duties to which these duties, taxes, fees or charges are attached by orders of the Minister for the Economy and Finance. I. (Object)II.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2a: Special declaration system

Article 102 ter

…nt separately for the purposes of the income tax base under the conditions set out in article 93 quater, subject to the provisions of l'article 151 septies. For the application of the previous sentenc…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
A: Periodic updating of the rental value of built and unbuilt properties

Article 1518 ter

I. - In the interval between two updates provided for in III, the rates defined in 2 of B of II of Article 1498 are updated by the tax authorities on the basis of changes in rents recorded in the decl…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
5°: Negotiable bonds - Special schemes

Article 131 ter

…Special series of bonds issued abroad before 1 January 1976 by French companies, corporations or enterprises with the authorisation of the Minister for the Economy and Finance shall be subject, for t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2 bis: Withholding of income tax at source

Article 119 ter

…European Union or in another State party to the Agreement on the European Economic Area which has entered into an administrative assistance agreement with France to combat tax fraud and tax evasion an…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1a: Remuneration received by doctors for on-call duty

Article 151 ter

…e L. 6314-1 of the Public Health Code by doctors or their replacements established in an area characterised by an insufficient supply of care or difficulties in access to care, defined pursuant to Art…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
10°: Bonds received in exchange for shares in companies concerned by the extension of the public sector

Article 132 ter

The income from bonds handed over by the caisse nationale de l'industrie and the caisse nationale des banques in exchange for shares transferred to the State pursuant to the loi de nationalisation n°…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Sociétés d'aménagement foncier et d'établissement rural (land development and rural establishment companies)

Article 1028 ter

…tion for the benefit of the Treasury. This article only applies to transfers of property acquired after the date of publication of law no. 90-85 of 23 January 1990 supplementary to law no. 88-1202 of…

AI translation · Updated 7 Nov 2023Open Article
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