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Showing 981990 of 1150 articles for Art. 150 ter

French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 221

…ting in the creation of a new legal entity, contribution to a company, merger, transfer of the registered office or an establishment to a foreign State other than a Member State of the European Union…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Value added tax

Article 283

…iable with the purchaser for payment of the tax where the purchaser is established outside France.2 ter. For the supplies referred to in 2° of I of Article 258 D, the tax must be paid by the recipient…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2a: Special provisions for certain new companies

Article 44 sexies A

…iod is that declared in accordance with the procedures set out in Articles 50-0,53 A, 96 to 100,102 terand 103, less the following gross proceeds which remain taxable under the conditions of ordinary…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
5: Special regime applicable to forestry operations

Article 76

…nd presenting a state of irregular high forest in equilibrium of regeneration is reduced by one quarter for the fifteen years following the declaration of this state. This reduction is renewable. The…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Section 4: Compensation for victims

Article L1142-22

…seases and Nosocomial Infections) is a public administrative body under the supervision of the Minister for Health. It is responsible for providing compensation on the basis of national solidarity, un…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39

1. Net profit is established after deduction of all expenses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings lease…

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Chapter II: Life insurance and capitalisation operations

Article A132-3

…oned in article A. 344-2 at 31 December of the previous financial year; and- the sum of technical interest allocated to the contracts mentioned in the previous indent during the previous financial yea…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: Common provisions

Article 1727

…hich has not been paid within the legal time limit shall give rise to the payment of late payment interest. In addition to this interest, the penalties provided for in this Code may apply.II. - Intere…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1636 B octies

…ese taxes generated in the previous year for all the communes and their public establishments for inter-communal cooperation located within the jurisdiction of these establishments.When the third and…

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

Article 155 B

I. - 1. Employees and the persons referred to in 1°, 2° and 3° of b of Article 80 ter called from abroad to take up employment with a company established in France for a limited period are not subject…

AI translation · Updated 8 Nov 2023Open Article
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