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Showing 441450 of 56931 articles for Art. 154 bis and 154 bis-0A

French General Tax CodeIn force
XXVII: Tax credit for research expenditure by industrial, commercial or agricultural companies

Article 244 quater B bis

I.-A.-Industrial, commercial and agricultural companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies and 44 terdecies to…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter B bis

I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Section 1: Jurisdiction and referral to the criminal court

Article D45-2-1 bis

If justified in the interests of the proper administration of justice, the president of the judicial court may decide that a hearing of the correctional court that is held in public pursuant to Articl…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
III: Common provisions

Article 1649 quater K bis

The composition of the boards of directors of approved management centres, associations and joint management bodies is set by decree in the Conseil d'Etat.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Approved management centres

Article 1649 quater E bis

…her by bank card or by cheque. In the latter case, they must make the cheques payable to themselves and not endorse them unless they are to be cashed directly. They must inform their customers of this…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 00Ib: Electronic filing of returns

Article 1649 quater B bis

A company's declarations intended for the administration and submitted electronically, on a compulsory or optional basis, are transmitted in accordance with conditions laid down by decree.Declarations…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Flat-rate tax on network companies

Article 1599 quater A bis

…plies to rolling stock used on the public passenger transport lines mentioned in articles L. 2142-1 and L. 2142-2 of the Transport Code, for passenger transport operations.II. - The flat-rate tax is p…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Exemption

Article 1594 H-0 bis

The departmental council may, by deliberation, exempt from land registration tax or registration fees the acquisition of housing previously acquired from low-income housing organisations under the con…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 38 bis-0 A

…d by a legal entity under the conditions set out in Articles L. 211-27 to L. 211-34 of the Monetary and Financial Code are, for the application of the provisions of this Code, deemed not to have been…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XXa: Tax on high-frequency transactions

Article 235 ter ZD bis

…gh-frequency trading in equity securities, within the meaning of article L. 212-1 A of the Monetary and Financial Code, carried out on own account via automated processing systems.II. - High-frequency…

AI translation · Updated 8 Nov 2023Open Article
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