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 8190 of 1149 articles for Art. s. 1719 & 1720

French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies A

…ing of 12 of article 39 between the company or grouping in question and the latter companies or funds. This condition is assessed continuously throughout the financial year.I bis. - The exemption prov…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter S

…ons set out in this article and in equal fractions on the income tax due for the following four years. If the fraction of the tax credit exceeds the tax due in respect of each of these years, the exce…

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

Article 220 Z sexies

The tax reduction defined in Article 244 quater Y is deducted from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess…

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

Article 220 Z septies

…d by the number of years that the dwellings are fully exempt from property tax on built-up properties. I ceases to apply to the dwellings referred to in III. I ceases to apply from the financial year…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2° bis: Tax credit for expenditure on audiovisual and cinematographic creation, royalties paid to collective management organisations and remuneration paid directly to authors

Article 220 sexies A

…when it falls into the following categories: a) Remuneration paid to broadcasters for their services. a) Remuneration paid to authors of cinematographic or audiovisual works listed in Article L. 113-…

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

Article 231 bis S

In accordance with the provisions of Article L. 3332-22 du code du travail, when a company carries out a capital increase reserved for members of a company savings scheme, the benefit constituted by t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VI ter : Determination of income realised by companies on the disposal of certain fixed-income securities

Article 238 septies F

In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIa: Redemption premiums and capitalised interest

Article 238 septies B

…capitalisation of interest, the premium or interest is taxed after distribution by annual instalments.Each annual instalment is taxed in the name of the holder of the security or right on the annivers…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Leasing transactions with lessors other than SICOMIs

Article 239 sexies B

…ut the terms and conditions for applying the provisions of this article and the reporting obligations. (Cf. Instruction 1996-10-23 4H-4-96.)

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIa: Redemption premiums and capitalised interest

Article 238 septies D

…pties E apply to units in debt securitisation funds where their term on issue is more than five years.

AI translation · Updated 8 Nov 2023Open Article
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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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