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Showing 73217330 of 9745 articles for Art. 150-0 D ter

French General Tax CodeIn force
I: Taxable income

Article 161

The bonus allocated at the time of the liquidation of a company to the holders of company rights in addition to their contribution is included, where applicable, in the income tax bases only up to the…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Sub-section 1: Remuneration of the administrator

Article A663-11

The fee provided for in Article R. 663-11 in respect of the approval of a disposal plan in the course of receivership or compulsory liquidation proceedings (number 9 of Table 4-1) is set in proportion…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
1° ter: Rural regeneration zones. Rental housing acquired and improved with financial assistance from the Agence nationale de l'habitat (National Housing Agency)

Article 1383 E

I. - In the rural revitalisation areas mentioned in article 1465 A, the municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by means of a general…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1° ter: Rural regeneration zones. Rental housing acquired and improved with financial assistance from the Agence nationale de l'habitat (National Housing Agency)

Article 1383 E bis

In the rural revitalization zones mentioned in article 1465 A, municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV : Provisions applicable to import taxes, petroleum products and removal from warehouses

Article 1695

I. - Value added tax is declared and collected when it becomes due, for the following transactions:1° Imports for which the person liable is a non-taxable person not identified in accordance with the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section XIII sexies : Capital gains tax on the sale of buildings other than building land

Article 1609 nonies G

I. - A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Subsection 3: Remuneration of the mandataire judiciaire and the liquidator

Article A663-28

The fee provided for in Article R. 663-30 in respect of the distribution to the creditors mentioned in Article L. 622-24 and payments of the claims mentioned in I of Article L. 641-13 (number 16 of ta…

AI translation · Updated 3 Nov 2023Open Article
French Commercial codeIn force
Sub-section 2: Remuneration of the plan execution commissioner

Article A663-16

The fee provided for in Article R. 663-16 in respect of the task of collecting and distributing dividends laid down by the plan (number 4 of table 4-2) is set in proportion to the cumulative amount of…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
2°: Capital gains realised by individuals

Article 248 G

The provisions of Article 150-0 B shall apply to capital gains realised from 21 July 1993, the date of publication of privatisation law no. 93-923 of 19 July 1993, on the exchange of the securities re…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1763 C

When the administration establishes that a fonds commun de placement à risques, a fonds professionnel de capital investissement or a société de libre partenariat whose rules or articles of association…

AI translation · Updated 7 Nov 2023Open Article
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