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Showing 12211230 of 4438 articles for Art. 1383-0 B

French Commercial codeIn force
TITLE V: Commercial facilities.

Article A750-6

Persons who so request may be provided with the following information: A. - Categories of information recorded in connection with the processing of applications: A-1. Description of the application A-…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 duodecies

…Notwithstanding the provisions of article 38, capital gains from the disposal of fixed assets are subject to separate regimes depending on whether they are realised in the short or long term.2. The sh…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Paragraph 1: General provisions relating to oxygen or mixtures other than air

Article A322-91

…nditions for diving with oxygen and mixtures other than air are set out in annexes III-17 a, III-17 b, III-17 c, III-18 a, III-18 b and III-18 c.

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 1: Operating revenue

Article L3332-2-1

…of this I corresponding to the application of the rate of this tax to a percentage of the national base of this same tax, calculated in accordance with III.II. - A. - For each département, the differ…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Income tax deducted at source

Article 187

1. Subject to the provisions of 2, the rate of withholding tax provided for in article 119 bis is set at:1° For beneficiaries who are legal persons or organisations, regardless of their form:- 17% for…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Annexes III

Article Annexe III-18 a (art. A322-96)

Ability to use trimix or helioxSKILLS FOR DIVINGwith trimix or helioxTHE PRACTITIONER MUST PROVE THE FOLLOWING SKILLSto the dive directorPTH-40Ability to dive with a group of divers using trimix or he…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VIII: Imports

Article 291

I. - 1. Imports of goods are subject to value added tax.2. The following are considered to be imports of goods:a. the entry into France of goods originating in or coming from a State or territory not…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
c: Taxation based on actual profits

Article 53 A

Subject to the provisions of article 302 septies A bis, taxpayers other than those subject to the regime defined in article 50-0 (1), are required to submit annual tax returns, in accordance with the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section I: General information

Article 205 A

For the assessment of corporation tax, no account shall be taken of a scheme or series of schemes which, having been put in place to obtain, as a principal objective or as one of the principal objecti…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIII : Taxation of capital gains on the disposal of building land

Article 238 undecies

…r of undeveloped land or a similar asset within the meaning of A of article 1594-0 G is remunerated by the handover of buildings or parts of buildings to be erected on this land, taxation of the capit…

AI translation · Updated 8 Nov 2023Open Article
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