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Showing 851860 of 2472 articles for Art. 150 VH bis

French General Tax CodeIn force
Section V: Calculation of tax

Article 220 sexies A

I.-Companies engaged in the business of publishing television services, radio services or on-demand audiovisual media services within the meaning of the fourth to sixth paragraphs of Article 2 of Law…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1 ter : Taxation of capital gains realised under a construction lease

Article 151 quater

…capital gain generated on the sale of the land is taxed under the conditions set out in articles 35,150 U, 244 bis and 244 bis A. For the application of the provisions of article 150 U, the amount of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2nd Subsection: Overall income

Article 164 B

…res and units in unlisted companies whose assets are mainly made up of such property and rights ; e bis) The capital gains mentioned in articles 150 U, 150 UB and 150 UC, at 6 ter of article 39 duodec…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 239 octies

When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIX: Declaration of income from transferable securities (IFU)

Article 242 ter D

…nd address of shareholders or unit holders who have benefited from the distributions mentioned in 7 bis of II of article 150-0 A and, for each beneficiary, details of the amount of these distributions…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1417

…3,174 respectively. For Mayotte, these amounts are set at €22,036, €6,063 and €4,754 respectively.I bis. - By way of derogation from I of this article, article 1391 is applicable to taxpayers who meet…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VIII: Provisions common to different categories of income

Article 154 quinquies

…f which the contribution was paid. The contribution due on the benefit mentioned in I of article 80 bis as well as on the benefit mentioned in I of article 80 quaterdecies when the latter is subject t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter Ia: Simplified tax regimes

Article 302 septies A ter A

…ompanies referred to in Article 239 quater A subject to the regime defined in article 302 septies A bis may keep super-simplified accounts. These accounts only record details of receipts and payments…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Section 2: Remuneration of the administrator, the administrator responsible for the implementation of the plan, the mandataire judiciaire and the liquidator

Article A663-21

…g to the amount of the claim, as follows: AMOUNT OF CLAIM IN € EMOLUMENT IN € (PER DEBT) From 40 to 150 28.22 € 150 or more 47.03 €

AI translation · Updated 3 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Book V: Enforcement procedures

Article A43-11

…procedure to keep a person in a waiting zone or an asylum application procedure is set as follows: 150 euros for the allowance provided for in 1°; 150 euros for the allowance provided for in 2°; 150…

AI translation · Updated 5 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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