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Showing 871880 of 45497 articles for Art. Loi 2019-222 du 23-3-2019

French General Tax CodeIn force
Chapter III: Miscellaneous taxes

Article 234 quaterdecies

…e rental is granted by a legal entity or a public or private law body, not mentioned in article 234 duodecies or article 234 terdecies, the contribution provided for in article 234 nonies, based on th…

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

Article 234 quindecies

…ontribution provided for in article 234 nonies is equal to 2.5% of the base defined in articles 234 duodecies à 234 quaterdecies.

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

Article 236 bis

…his option, the paid holiday pay corresponding to the rights acquired by the transferred employees, during the neutralised period defined below, is not deductible. This neutralised period is the perio…

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

Article 234 terdecies

…on provided for in Article 234 nonies, established under the conditions defined in I of article 234 duodecies, is paid by this company or grouping to the competent public accountant, on the basis of a…

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

Article 235 bis

1. The rules concerning the contribution collected in respect of the participation of employers in the construction effort are defined in articles

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

Article 237 quater

Donations received by a company that has suffered loss as a result of a natural disaster recorded by an order issued pursuant to article L. 125-1 of the Insurance Code or an event with harmful consequ…

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

Article 238 A

…manufacturing processes or formulas and other similar rights or remuneration for services, paid or due by a natural or legal person domiciled or established in France to natural or legal persons who…

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

Article 238 ter

Forestry groupings formed under the conditions set out in articles L. 331-1 to L. 331-15 of the Forestry Code are not subject to corporation tax; but each of their members is personally liable, for th…

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

Article 237 septies

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

Article 237 ter

…p in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purposes of income tax or corporation tax.

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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