French Legislation In English

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Showing 12511260 of 61284 articles for Art. 151 septies A · CE 16 October 2019 n° 417364 · CE 28 June 2013 · BOI-BIC-PVMV-40-20-20-20

French General Tax CodeIn force
Section Ia: Airport Nuisance Compensation Fund

Article 1648 AC

I. - With effect from 1st January 2000, a compensation fund for airport nuisance in the communes bordering Paris-Charles-de-Gaulle airport and a compensation fund for airport nuisance in the communes…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AH

For the application of III of Article 1649 AD, the principal advantage criterion and the markers of cross-border arrangements subject to a reporting obligation are defined as follows: I.-General marke…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AC

I. - Account-keepers, insurance and similar undertakings and any other financial institution shall mention, on a declaration filed under conditions and deadlines set by decree, the information require…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VIa: Redemption premiums and capitalised interest

Article 238 septies C

A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Subsection 2: Certification of accounts

Article A823-16

The professional practice standard relating to the recognition of the risk of material misstatement of the financial statements resulting from non-compliance with legal and regulatory texts, approved…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
4a: Payment of business property tax and additional taxes

Article 1681 quater A

A. The business property tax and additional taxes are collected either under the conditions provided for in Article 1679 quinquies, or, at the taxpayer's request, by means of monthly levies made in ac…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 160 A

I. When a company has offered its employees stock options under the conditions defined in Articles L. 225-177 to L. 225-184 of the French Commercial Code or where one or more shareholders or unit hold…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3a: Withholding tax on salaries, remuneration, pensions, annuities, income and gains paid to persons not resident in France for tax purposes

Article 1671 A

The deductions provided for in articles 182 A, 182 A bis and 182 B shall be made by the debtor of the sums paid and the deduction provided for in article 182 A ter is made by the person mentioned in I…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AG

Open the article to read the full text in English.

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Section V: Technical and financial profit-sharing

Article A132-16

The amount of bonuses may be allocated directly to the mathematical provisions or transferred, in whole or in part, to the provision for bonuses referred to in article R. 343-3. Amounts transferred to…

AI translation · Updated 7 Nov 2023Open Article
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French legislation in English — Q&A

Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.
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Mariela Petrova

Mariela Petrova

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