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Showing 311320 of 5503 articles for Art. 1383-0 B bis

French General Tax CodeIn force
Chapter X: Sanitary cutting fees

Article 302 bis V

The health fee referred to in article 302 bis S is also levied on imports of meat, whether prepared or not. It is payable by the importer or customs declarant. It is established and recovered by the c…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3°: Financing small-scale fishing

Article 238 bis HQ

The companies defined in Article 238 bis HO are not eligible for the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various economic and fina…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4°: Capital financing of long-term electricity supply companies

Article 238 bis HX

The companies defined in Article 238 bis HW may not benefit from the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various provisions of an…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 7: Special customs investigation procedures

Article 67 bis-1

Without prejudice to the provisions of Article 67a, and for the sole purpose of establishing the offences mentioned in Articles 414, 414-2 and 459, identifying the perpetrators and accomplices as well…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4a A: Taxation of certain replacement incomes

Article 154 bis A

Benefits paid by the schemes or under the contracts referred to in the second and third paragraphs of I of Article 154 bis in the form of replacement income are taken into account when determining the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ic: Declaration of digital assets

Article 1649 bis C

Individuals, associations and non-trading companies domiciled or established in France are required to declare, at the same time as their income tax or profit tax return, the references of the digital…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Payroll tax

Article 231 bis Q

I. - The remuneration mentioned in 1 of I of article 155 B paid to persons whose employment in France began on or after 6 July 2016 are exempt from payroll tax for the amount resulting from the applic…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ic: Determination of the share of profits corresponding to rights held in a partnership, a co-ownership of a racehorse or stallion, an economic interest grouping, a public interest grouping or a European economic interest grouping

Article 238 bis K

…Where rights in a company or group referred to in Articles 8,8 quinquies, 239 quater, 239 quater B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Equity financing of cinematographic or audiovisual works

Article 238 bis HI

The companies defined in Article 238 bis HE may not benefit from the scheme provided for venture capital companies by l'article 1er-1 de la loi n° 85-695 du 11 juillet 1985, portant diverses dispositi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter VIII ter: Turnover tax on farmers

Article 302 bis MB

I. - A tax is payable by farmers in respect of their agricultural activities, excluding those placed under the flat-rate agricultural reimbursement scheme mentioned in articles 298 quater and 298 quin…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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