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Showing 541550 of 850 articles for Art. 151-0

French Tourism CodeIn force
Subsection 1: General provisions.

Article R324-1-4

For the application of IV bis of article L. 324-1-1, premises for commercial use are premises included in buildings whose purpose is trade and service activities within the meaning of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Income tax deducted at source

Article 182 B

I. - Give rise to the application of a withholding tax when they are paid by a debtor who carries on an activity in France to persons or companies, subject to income tax or corporation tax, who do not…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Income tax deducted at source

Article 187

1. Subject to the provisions of 2, the rate of withholding tax provided for in article 119 bis is set at:1° For beneficiaries who are legal persons or organisations, regardless of their form:- 17% for…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXa: Declaration by management companies of venture capital mutual funds, professional investment funds, partnerships and venture capital companies

Article 242 quinquies

I. - The management company of a fonds commun de placement à risques or a fonds professionnel de capital investissement or the manager of a société de libre partenariat whose regulations or articles o…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Annexes III

Article Annexe III-18 a (art. A322-96)

Ability to use trimix or helioxSKILLS FOR DIVINGwith trimix or helioxTHE PRACTITIONER MUST PROVE THE FOLLOWING SKILLSto the dive directorPTH-40Ability to dive with a group of divers using trimix or he…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Taxation based on actual profits

Article 53 A

Subject to the provisions of article 302 septies A bis, taxpayers other than those subject to the regime defined in article 50-0 (1), are required to submit annual tax returns, in accordance with the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Controlled declaration system

Article 96 B

When non-commercial taxpayers generate both non-commercial and commercial income from the same business, all income is aggregated to determine the limit above which the controlled declaration is compu…

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

Article 205 A

For the assessment of corporation tax, no account shall be taken of a scheme or series of schemes which, having been put in place to obtain, as a principal objective or as one of the principal objecti…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIII : Taxation of capital gains on the disposal of building land

Article 238 undecies

When the transfer of undeveloped land or a similar asset within the meaning of A of article 1594-0 G is remunerated by the handover of buildings or parts of buildings to be erected on this land, taxat…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Section 3: Designation of customs officers responsible for carrying out certain judicial police duties

Article A36-1

The technical examination to qualify for the performance of certain judicial police duties comprises the following three tests:1° Written test no. 1: composition based on general knowledge of criminal…

AI translation · Updated 5 Nov 2023Open Article
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