Article 302 septies A bis
…n actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).III. - The scheme provided for in I is reserved for:a. By option, to com…
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 191–200 of 2313 articles for “Art. 1 et 3 · CGI Art. 1729 B · BOI-BIC-CESS-40”
…n actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).III. - The scheme provided for in I is reserved for:a. By option, to com…
Open the article to read the full text in English.
The tax credit for collaborative research defined in Article 244 quater B bis is deducted from the corporation tax due by the company, under the conditions set out in Article 199 ter B bis.
I. - The net financial charges borne by the group are deductible from the overall result, up to the higher of the following two amounts:1° Three million euros;2° 30% of the group's result determined u…
Sums paid pursuant to articles 9 and 15 de la loi n° 54-782 du 2 août 1954 relative à l'attribution de biens et d'éléments d'actif d'entreprises de presse et d'information, ainsi que les sommes versée…
Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…
Between 1 January 2017 and 31 December 2027, inheritance division deeds and the licitations of hereditary property meeting the conditions set out in II of article 750 are exempt from the 2.5% duty up…
I. - Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in Article 1639 A bis, exempt from prope…
A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.
I.-A.-Industrial, commercial and agricultural companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies and 44 terdecies to…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More