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Showing 4150 of 1149 articles for Art. s. 1719 & 1720

French General Tax CodeIn force
Section III: Determination of taxable profit

Article 217 septdecies

1. Mutual insurers and unions governed by the Mutual Code and provident institutions governed by Title III of Book IX of the Social Security Code may allocate a special solvency reserve account up to…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
13° : Tax credit for expenditure on publishing musical works

Article 220 septdecies

…rticle L. 321-1 of the French Intellectual Property Code, excluding foreign sub-published repertoires. The headcount threshold is calculated excluding personnel paid on a fee basis. In the case of wor…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 220 S

…ersed in respect of the financial year during which the decision to refuse definitive approval occurs..

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2° : Tax credit for expenditure on delegated production of cinematographic or audiovisual works

Article 220 sexies

…ed out with a view to the production of long-term cinematographic works or approved audiovisual works.The benefit of the tax credit is subject to the delegated production companies' compliance with so…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
5°: Consequences of a company leaving the group or ceasing to be a group company

Article 223 S

…dance with the procedures set out in the third paragraph of I of article 209 or Article 39 quindecies. In the event of the absorption by the parent company of all the other companies in the group, res…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section 0I: Exceptional tax on high incomes.

Article 223 sexies

I. - 1 A contribution on the reference tax income of the tax household, as defined in 1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, r…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 237 sexies

…of entry into force of loi n° 2001-420 du 15 mai 2001 relative aux nouvelles régulations économiques.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 237 septies

Open the article to read the full text in English.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIII ter: Exemption for capital gains realised on the sale of inland waterway vessels used to transport goods

Article 238 sexdecies

…een built at a more recent date than the boat transferred; 2° It meets additional capacity conditions. The total amount of the exemption granted under this article may not exceed €100,000 per disposal…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Leasing transactions carried out by property companies for commerce and industry and approved energy-saving financing companies

Article 239 sexies

…see. This provision does not apply to leases where the term of the contract is at least fifteen years. This provision does not apply to transactions entered into on or after 1 January 1991 other than…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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