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Showing 13411350 of 5222 articles for Art. 1394 B bis

French General Tax CodeIn force
A ter: Individual identification number

Article 286 ter

The following shall be identified by an individual number:1° Every taxable person who carries out supplies of goods or services entitling him to deduction; a) (Repealed) b) (Repealed) c) (Repealed)2°…

AI translation · Updated 8 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 General Tax CodeIn force
Subsection I: General information

Article 1635 quater A

I.-1° Unless there is a deliberation to the contrary, taken under the conditions provided for in VI of article 1639 A bis, a development tax, intended to provide for the expenses mentioned in articles…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Other duties, taxes and fees levied on behalf of local authorities and other bodies

Article 1647

…the costs of tax assessment and collection, the State shall make a levy on the amount:a. (Repealed);b. Duties, taxes, fees and other charges referred to in II of Article 1635 ter.The rate of this levy…

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

Article 204 C

The advance payment provided for in 2° of 2 of article 204 A is payable:A. - Income subject to income tax in the categories of industrial and commercial profits, agricultural profits, non-commercial p…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
d: Levy on fixed-income investment income

Article 1678 quater

…stment products referred to in l'article 125 A, the withholding tax relating to interest on savings bonds mentioned in article 1678 bis and the levies on income attached to capitalisation bonds or con…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2. Movable and immovable property and rights

Article 150 UA

I. - Subject to the provisions of article 150 VI and those specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised on the disposal for va…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIa: Tax on the operators of electronic contact platforms for the provision of certain transport services

Article 300 quinquies

I. - The tax provided for in article 300 bis is based on the difference between the following amounts, assessed exclusive of value added tax during the calendar year in which the tax becomes due, inso…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 1: Budgets and accounts

Article L4425-22

I.-The territorial collectivity of Corsica benefits from the following tax resources:1° The taxes provided for in Article 575 E bis, in I of Article 1586 and in Article 1599 bis of the General Tax Cod…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Compulsory taxable transactions

Article 256

I. - The supply of goods and services for consideration by a taxable person acting as such is subject to value added tax.II. - 1° The transfer of the power to dispose of tangible property in the same…

AI translation · Updated 8 Nov 2023Open Article
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