20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 331–340 of 383 articles for “Art. 154 quinquies”
…and these companies, funds or equivalent structures. For the application of 1° of II of Article 163 quinquies B, of 1 of I of Article 208 D, of the first paragraph of I of the first paragraph of I of…
…s, electricity, heat or refrigeration for which tax is due in France by the purchaser pursuant to 2 quinquies of Article 283.II. - For the application of 2 of article 283 and in the absence of payment…
…y income, the net income, determined in accordance with the conditions set out in articles 14 to 33 quinquies, after deduction of any property losses that may be deducted in accordance with 3° of the…
1 The chargeable event for the tax occurs:a) At the time when the supply, the intra-Community acquisition of goods or the provision of services is carried out;a bis) For supplies other than those refe…
…uthorised by the Minister responsible for customs or by a qualified person required underArticle 67 quinquies A, in order to enable the data to be used without compromising its integrity. Computer dat…
…168 are financial instruments, receivables or any other asset within the meaning of article L. 214-154, or risk or cash sub-participations. Direct or indirect investment in one or more of the assets…
…e considered as own-tax groupings applying the tax system defined in articles 1609 nonies C or 1609 quinquies C of the General Tax Code. For the application of the difference mentioned in 2 of II of a…
…e exception of income expressly exempted from tax by virtue of articles 125-0 A, 155 B, 157 and 163 quinquies B to 163 quinquies C bis, income from capitalisation bonds or contracts or investments of…
…ect to the regime provided for in article 8, by a co-ownership referred to in article 8 quater or 8 quinquies or by a grouping within the meaning of articles 239 quater, 239 quater B, 239 quater C or…
…or takeover of pre-existing activities, unless it meets the conditions set out in I of l'article 39 quinquies H ;e) At least 75% of the capital of the company receiving the contribution must be contin…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More
