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Showing 801810 of 51836 articles for Art. s. L 623-19 to L 623-21

French General Tax CodeIn force
Chapter Ia: Simplified tax regimes

Article 302 septies A

The simplified scheme for declaring turnover taxes is the simplified declaration scheme provided for in article L. 162-1 of the code of taxes on goods and services.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Provisions common to property liable to direct local taxes

Article 1518 A sexies

I.-In the event of a change in the method for determining the rental value of an industrial building or land pursuant to articles 1499-00 A or 1500, the resulting change in rental value is subject to…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Rules governing certain bodies and companies

Article 1655 sexies A

For the taxation of their profits and those of their members, the sociétés de libre partenariat mentioned in article L. 214-154 of the Monetary and Financial Code are treated in the same way as a prof…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Miscellaneous taxes

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
Chapter II: Tax on the profits of companies and other legal entities

Article 220 Z septies

I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies B

I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…

AI translation · Updated 8 Nov 2023Open Article
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

I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER II: Adoption and implementation of budgets

Article L1612-19-1

The deliberative assemblies must decide on the public utility nature of the expenditure having given rise to a declaration of de facto management by the Court of Audit during the closest meeting follo…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Sub-paragraph 1: Investor information

Article L214-24-19

The management company shall publish an annual report for each financial year for each European Union AIF that it manages and for each AIF that it markets in the European Union within the time limit s…

AI translation · Updated 8 Nov 2023Open Article
French Labour CodeIn force
Subsection 2: Termination by mutual agreement as part of a collective agreement on collective redundancy by mutual agreement

Article L1237-19-7

The monitoring of the implementation of the agreement on the collective termination by mutual agreement is the subject, if it exists, of regular and detailed consultation of the social and economic co…

AI translation · Updated 8 Nov 2023Open Article
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