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Showing 10811090 of 4329 articles for Art. 163 quinquies B

French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1586 septies

The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Subsection 2: Special transfer rules

Article D132-9

…This article applies to the contracts mentioned in 1° of article L. 143-1, whether or not they have been taken out under the authorisation provided for in the same article and in article L. 382-1. II.…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 3: Identification of accounts and treatment of over-indebtedness

Article R721-27

…identify all the accounts held in New Caledonia, French Polynesia and the Wallis and Futuna Islands by the persons mentioned in the first paragraph of Article L. 131-72 and the second paragraph of Art…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
IX: Special arrangements applicable to taxable persons supplying services to non-taxable persons or carrying out distance sales of goods or certain domestic supplies of goods

Article 298 sexdecies G

I.-Any taxable person may take advantage of the special declaration and payment arrangements set out in this article if: 1° Who has established his place of business in France or has a permanent estab…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 quater J

…g the property or rights transferred into the fiduciary estate carried out as part of a transaction benefiting from the provisions set out in articles 41,151 octies, 151 octies Aor 210 A. II. - The pr…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2nd Subsection: Treatment of losses and capital losses incurred by the company before joining or after leaving the group

Article 223 K

If a subsidiary company leaves the group, the deficit declared by it in respect of a financial year subsequent to its leaving the group does not constitute, for the application of the provisions of ar…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 12: Payment incidents and penalties

Article R131-35

The drawee to whom a cheque is presented for payment, issued on an account whose holder is subject to a ban imposed in application of article L. 163-6, must, when the date of presentation of the chequ…

AI translation · Updated 6 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 2: French overseas departments note-issuing bank (IEDOM)

Article R721-8

In order to identify all the accounts held in Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon by the persons mentioned in the first paragraph of Article L. 131-72 and the second paragraph…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Registration, land registration and stamps

Article 1599 sexies

There is levied for the benefit of the Ile-de-France region an additional tax on the registration duties or land registration tax payable on transfers for valuable consideration, other than those ment…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XVI: Leasing transactions

Article 239 sexies D

By way of derogation from the provisions of I of Article 239 sexies and those of l'article 239 sexies B, tenants meeting the conditions of a and b of article 39 quinquies D are exempt from any reinteg…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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