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 291300 of 45704 articles for Art. L. 125-9 + C. com. Art. D. 145-34

French General Tax CodeIn force
II: Optional taxable transactions

Article 260 CA

…ommunity acquisitions. The option takes effect on the first day of the month in which it is exercised. It must cover a period expiring on 31 December of the second year following that in which it was…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIIIa: Basic excess

Article 293 C

The exemption referred to in I and IV of article 293 B is not applicable:1° To the transactions referred to in I of article 257 ; 2° To the transactions referred to in Article 298 bis ; 3° To transact…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
6: Donations taken into account to determine the tax advantage provided for in article 978

Article 757 C

Free transfer duties do not apply to donations taken into account to determine the tax advantage provided for in article 978.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Provisions common to inheritances and gifts

Article 784 C

In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1a: Capital reductions

Article 814 C

Subject to the provisions of the last paragraph of III of Article 810, are registered free of charge:1° Reductions in the capital of companies against cancellation or reduction in the nominal value or…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1394 C

…ogether with the necessary supporting documents, indicating in particular the list of plots concerned.

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

Article 1464 C

…own tax system within whose jurisdiction the establishments of the companies in question are located.The decision relates to the entire share due to each local authority or public establishment for i…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Special procedures for determining the rental value of certain properties

Article 1518 C

…ulting from the execution of a trust agreement do not affect the rental value of the assets concerned.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IX quater : Special equipment tax levied for the benefit of the agency for the development of urban areas in the zone known as the "cinquante pas géométriques" in Guadeloupe

Article 1609 C

It is instituted, for the benefit of the agency for the development of urban spaces in the area known as the cinquante pas géométriques in Guadeloupe created in application of the loi n° 96-1241 du 30…

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 1663 C

1. The advance payment calculated by the tax authorities under the conditions set out in Article 204 E is paid in twelfths no later than the 15th of each month of the year, in accordance with the proc…

AI translation · Updated 7 Nov 2023Open Article
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French legislation in English — Q&A

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Mariela Petrova

Mariela Petrova

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