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Showing 811820 of 45101 articles for Art. 151 septies B · CSS Art. L 131-6

French General Tax CodeIn force
4: Determining taxable income

Article 31 bis

The member of a société civile de placement immobilier, governed by articles L. 214-114 et seq. of the French Monetary and Financial Code, whose share of income is, pursuant to Article 8, subject in i…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 81 bis

The salaries paid to apprentices with a contract that meets the conditions laid down by the French Employment Code, as well as the bonus mentioned in article L. 124-6 of the French Education Code paid…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Scope of the customs service.

Article 44 bis

In the contiguous zone as defined by Article 10 of Order No. 2016-1687 of 8 December 2016, the customs service may carry out the necessary controls in order to: a) prevent infringements of the laws an…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Internal taxes.

Article 265 B

1. An order of the Minister responsible for the budget shall specify the dyes and tracers:a) (Repealed) ;b) which must be incorporated into energy products in order to prevent dangerous use;This order…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Tax base

Article 1411 bis

The rental value of premises allocated exclusively to the accommodation of seasonal agricultural employees under the conditions provided for by Article L. 716-1 of the Rural and Maritime Fishing Code,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Summary of customers

Article 289 B

I.-Any taxable person identified for value added tax purposes must file, within a period and in accordance with procedures laid down by decree, a summary statement of customers, with their value added…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 bis

I. (Expired) II.-Retirement benefits paid in the form of a lump sum taxable in accordance with b quinquies of the 5th of article 158 may, at the express and irrevocable request of the beneficiary, be…

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Title IV: Building insurance

Article Annexe III art A243-1

STANDARD CLAUSES APPLICABLE TO COLLECTIVE TEN-YEAR LIABILITY CONTRACTS TAKEN OUT ON BEHALF OF SEVERAL PERSONS SUBJECT TO THE INSURANCE OBLIGATION REFERRED TO IN ARTICLES L. 241-1 AND L. 241-2, IN ADDI…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 212 bis

I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Tax base

Article 1468 bis

I. - For the application of the provisions relating to the business property tax, with the exception of those provided for in Articles 1465 to 1465 B, the extension of an establishment means the net i…

AI translation · Updated 7 Nov 2023Open Article
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