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Showing 111120 of 4816 articles for Art. 150-0 B quinquies

French General Tax CodeIn force
2. Movable and immovable property and rights

Article 150 VE

I.-An allowance is applicable to capital gains, determined under the conditions set out in Articles 150 V to 150 VD, resulting from the transfer of built-up real estate or rights relating to the same…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Scope of the tax

Article 208 quinquies

I. - Legal entities subject ipso jure or by option to corporation tax under the conditions of ordinary law, which, within five years of the establishment of one of the zones provided for in Article 1…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Provisions common to property liable to direct local taxes

Article 1518 A quinquies

I. - 1. With a view to establishing the property tax on built-up properties, the business property tax, the council tax on second homes and other furnished premises not allocated to the principal dwel…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 219 quinquies

The withholding tax levied pursuant to article 182 B or from article 182 A bis is deductible from the amount of corporation tax that may be due on the income to which it relates.

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter VI: Temporary admission.

Article 173 quinquies

The findings of the laboratories of the Ministry of the Economy and Finance are definitive with regard to : a) the determination of the specific elements of the entry of goods in the temporary admissi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIIc: Tax on precious metals, jewellery, works of art, collectors' items and antiques

Article 150 VM

I. - A declaration, in accordance with a model drawn up by the administration, sets out, as appropriate, the elements used to calculate the tax or the option provided for in article 150 VL. It is file…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Payment of tax

Article 1724 quinquies

I. - If a monthly direct debit, provided for in article 1681 ter and in B of article 1681 quater A, is not made by the set deadline, the sum that should have been deducted shall be paid with the next…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Offences relating to declarations and documents containing information to be used for tax assessment or settlement purposes

Article 1729-0 A

…rectification due to:a) Sums appearing or having appeared on one or more accounts that should have been declared pursuant to the second paragraph of Article 1649 A.The amount of this increase may not…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Transfers of company rights

Article 730 quinquies

…e investment undertaking directly or through his spouse or their ascendants or descendants or their brothers or sisters, or indirectly through one or more companies of which he or the aforementioned p…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Section 5: Companies of court-appointed administrators and agents

Article R814-150

Subject to the rules governing the protection and representation of protected persons, the provisions of article R. 814-80 are applicable to the transfer of the capital securities or corporate shares…

AI translation · Updated 4 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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