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Showing 101110 of 1358 articles for Art. 1594 F ter

French General Tax CodeIn force
b: Calculation of total distributed income

Article 115 ter

Where a company having its registered office in France and liable to the tax provided for in Chapter II of this Title carries on business in Saint-Pierre-et-Miquelon, Mayotte, New Caledonia, French Po…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
14° bis: Real estate investment funds

Article 137 ter

I. - Income relating to the assets mentioned in b of 1° of II of article L. 214-81 of the Monetary and Financial Code received by a real estate investment fund referred to in article 239 nonies of thi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
5°: Negotiable bonds - Special schemes

Article 131 ter

1. Special series of bonds issued abroad before 1 January 1976 by French companies, corporations or enterprises with the authorisation of the Minister for the Economy and Finance shall be subject, for…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2 bis: Withholding of income tax at source

Article 119 ter

1. The withholding tax provided for in 2 of article 119 bis is not applicable to dividends distributed to a legal entity that meets the conditions listed in 2 of this article by a company or organisat…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Amounts paid by the Caisse des dépôts et consignations

Article 125 ter

La fraction des sommes versées par la Caisse des dépôts et consignations en application du V de l'article L. 312-20 of the Monetary and Financial Code having the character of income from transferable…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIIa: Profits on forward financial instruments

Article 150 ter

1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits, net profits realised, directly, through an intermediary or via a trust, on…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1a: Remuneration received by doctors for on-call duty

Article 151 ter

The remuneration received in respect of the permanence of care exercised in application of article L. 6314-1 of the Public Health Code by doctors or their replacements established in an area character…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter III: Immunities, safeguards and obligations of customs officials.

Article 59 ter

I. The customs administration is authorised to communicate the information it holds on foreign trade and financial relations with other ministerial departments and the Banque de France which, through…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 2: Right of communication specific to the customs administration.

Article 65 ter

…Direction Générale des Douanes et Droits Indirects may spontaneously provide each other with all information and documents gathered in the course of their respective duties.

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter III: Immunities, safeguards and obligations of customs officials.

Article 59 terdecies

For the purposes of carrying out their duties, specialised assistants seconded or made available by the Customs and Excise Administration pursuant to article 706 of the Code of Criminal Procedure have…

AI translation · Updated 8 Nov 2023Open Article
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French legislation in English — Q&A

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Mariela Petrova

Mariela Petrova

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