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Showing 15511560 of 9051 articles for Art. 158 · CE 18 June 1990 n° 61022 · CE 16 July 2008 n° 277180 · CE 16 June 2004 n° 235647

French General Tax CodeIn force
I: Taxable income

Article 163 quinquies B

…te of their subscription are exempt from income tax on the sums or securities to which the units concerned entitle them. The provisions of the first paragraph do not apply to holders of units in ventu…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter Ic: Professional accountants

Article 1649 quater L

For the application of the provisions of 1° of 7 of Article 158, certified public accountants must have an authorisation issued by the Government Commissioner to the regional council of the order of c…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 7: Prudential provisions.

Article R511-16-4

…w up these tables when the information mentioned in the previous paragraph is published, in accordance with the procedures provided for in II, by their consolidating company, within the meaning of art…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
III: Declaration by operators of electronic contact platforms

Article 1649 ter B

I.-The platform operator submits the declaration provided for in Article 1649 ter A when it is in one of the following situations: 1° it is resident in France; 2° It is not resident in France but sati…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 6: Tax base

Article 1635 quater I

I.-A 50% allowance is applied to the values mentioned in 1° of Article 1635 quater H for: 1° Residential and accommodation premises and their annexes mentioned in Articles 278 sexies and 296 ter and,…

AI translation · Updated 7 Nov 2023Open Article
French Sports CodeIn force
Section 2: Disciplinary procedure

Article R241-16-1

I.-On receipt of the interested party's observations, the Agency may ask him to provide additional information and documents within a time limit that it shall determine and may submit these observatio…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 3: Automatic and optional exemptions

Article 1635 quater D

…ng are exempt from development tax: 1° Buildings and developments intended for use by a public service or public utility, the list of which is set by decree in the Conseil d'Etat. The benefit of the e…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Tax on the costs of chambers of trade and craft associations

Article 1601-0 A

By way of derogation from a and b of article 1601, the corresponding duties payable by company directors benefiting from the scheme provided for in article L. 613-7 of the Social Security Code are cal…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section XIIa: Taxes levied for the benefit of communities of communes and public establishments for inter-communal cooperation

Article 1609 quinquies C

…that is located on the territory of one or more member municipalities, and the collection of the proceeds of these taxes. I bis. - I is applicable to communities of communes which, before 31 December…

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

Article 163 quinquies C

…venture capital companies that meet the conditions set forth in Article 1-1 of Act no. 85-695 of 11 July 1985 on various economic and financial provisions, deducted from net capital gains on disposals…

AI translation · Updated 8 Nov 2023Open Article
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