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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 181190 of 64391 articles for Art. s. L. 145-40-2 + R. 145-35

French General Tax CodeIn force
B: Reduced rate

Article 278 sexies

…ans housing to which personalised housing assistance applies in accordance with 3° or 5° of Article L. 831-1 of the Construction and Housing Code; 2° A regulated loan is defined as a loan granted to f…

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

Article 220 sexdecies

I.-Companies engaged in the business of providing live performances, within the meaning of article L. 7122-2 of the French Labour Code, subject to corporation tax, may benefit from a tax credit in res…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Reduced rate

Article 278 septies

Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Internal taxes.

Article 266 septies

The chargeable event for the tax provided for in article 266 sexies occurs and this tax is payable at the time when :1. The receipt of waste in a facility mentioned in 1 of I of article 266 sexies ;1a…

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

Article 220 septdecies

I.-Music publishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned i…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and special schemes.

Article 208 septies

…e au contrat d'association, au profit d'un organisme de défense et de gestion mentionné à l'article L. 642-17 of the Rural and Maritime Fishing Code or an inspection body mentioned in article L. 642-3…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 210 sexies

The remuneration provided for in article L. 225-45 du code de commerce allocated in respect of a financial year to members of the board of directors or supervisory board of sociétés anonymes is deduct…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Internal taxes.

Article 266 sexies

…ealed) ;8 (Repealed) ;9 (Repealed) ;10 (Repealed)II. - The tax does not apply to :1 (Repealed) ;1 bis. Receipts of waste and shipments of waste to another State where it is intended to be recovered as…

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
XX ter: Declaration of overseas investments

Article 242 septies

…ated by joint order of the ministers in charge of the budget and overseas departments and territories.Only companies that meet the following conditions may be entered on this register:1° Prove the pro…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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