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Showing 91100 of 2313 articles for Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977

French General Tax CodeIn force
XVIII: Declaration of commissions, brokerage, rebates, fees, royalties, partners' remuneration and profit shares

Article 242

…provide the administration, at the same time as the annual declaration provided for in the articles 53 A et 97 a statement indicating the conditions under which their profits are allocated or have bee…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XVIII: Declaration of commissions, brokerage, rebates, fees, royalties, partners' remuneration and profit shares

Article 241

…t paragraph of the article 87 A, regardless of the status of the beneficiaries, during the month of January of the calendar year following that during which these sums were paid.Failing this, the decl…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IX: Taxation of partnerships, joint ventures, public interest groups, limited liability companies, limited liability farms and professional non-trading companies. Option for capital companies

Article 239

…he provisions of this 1 do not apply:a. to co-ownership property companies referred to in article 1655 ter ;b. to partnerships resulting from the conversion of capital companies that took place less t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Optional taxable transactions

Article 260

…the business of a lessee liable for value added tax or, if the lease is entered into on or after 1 January 1991, for the purposes of the business of a non-taxable lessee. The option cannot be exercis…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Companies involved in maritime or air navigation or operating communication satellites

Article 247

Profits, determined in accordance with the conditions laid down in Article 57, from the operation of communication satellites located at geostationary orbital positions which are not owned by such und…

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

Article 261

…ed out on a regulated market excluding those which determine the termination of the commodity chain;5° (Repealed).2. (Agriculture and fisheries):1° (Repealed);2° (Repealed);3° services provided as par…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Presentation and content of tax returns

Article 248

The Government may fix by decree, insofar as they have not been fixed by the legislation in force, the information that tax returns must contain with a view to the application of existing taxes and du…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ia: Territoriality

Article 258

…e on board a ship, aircraft or train.II. - The place of the operations referred to in I of Article 257 and in 5° bis of l'article 260 is located in France when they relate to buildings located in Fran…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Compulsory taxable transactions

Article 257

…ork mentioned in Article 278 sexies A carried out by taxable persons within the meaning of article 256 A ;2° The self-supply of immovable property referred to in article 278 sexies carried out outside…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ia: Territoriality

Article 259

The place of supply of services is located in France:1° Where the customer is a taxable person acting as such and has in France:a) The seat of his economic activity, except where he has a fixed establ…

AI translation · Updated 8 Nov 2023Open Article
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