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Showing 261270 of 2313 articles for Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977

French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 nonies

…he rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors mentioned in I of article 234 duodecies and in articles…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 236 ter

…e amended law no. 76-629 of 10 July 1976 relating to the protection of nature and the law no. 76-1285 of 31 December 1976 reforming town planning. Sums deducted in this way are deducted from income fo…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VII: Contribution levied in respect of the participation of employers in the construction effort and the participation of agricultural employers in the construction effort

Article 235 bis

1. The rules concerning the contribution collected in respect of the participation of employers in the construction effort are defined in articles

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 237 quater

…uffered loss as a result of a natural disaster recorded by an order issued pursuant to article L. 125-1 of the Insurance Code or an event with harmful consequences, mentioned by a decree countersigned…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 A

Interest, arrears and other income from bonds, debts, deposits and guarantees, royalties from the assignment or concession of operating licences, patents, trademarks, manufacturing processes or formul…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 237 bis

In accordance with the provisions of the first paragraph of Article L. 5422-10 du code du travail, employers' contributions to the financing of the insurance allowance provided for in l'article L. 542…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Taxation of forestry groups and their members

Article 238 ter

Forestry groupings formed under the conditions set out in articles L. 331-1 to L. 331-15 of the Forestry Code are not subject to corporation tax; but each of their members is personally liable, for th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 237 sexies

…relating to receivables and debts arising from the date of entry into force of loi n° 2001-420 du 15 mai 2001 relative aux nouvelles régulations économiques.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis

…oved for this purpose by the Minister responsible for the budget pursuant to Article 4 of Order No. 58-882 of 25 September 1958 on taxation in the field of scientific and technical research;e) Public…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 237 septies

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Mariela Petrova

Mariela Petrova

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