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Showing 1120 of 4006 articles for Art. 1649 bis C

French General Tax CodeIn force
Section II: Scope of the tax

Article 208 C bis

I. - The provisions of Articles 210 A and 210 B apply to transactions involving listed real estate investment companies, or their subsidiaries, and the companies mentioned in III bis of Article 208 C,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Property tax on built-up properties

Article 1382 C bis

I. - Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in Article 1639 A bis, exempt from prope…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 38 bis C

By way of exception to the provisions of Article 38, interest rate or currency swaps entered into by credit institutions, finance companies or investment firms referred to in article 38 bis A and whic…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 bis C

I. - The payment of compensation which is allocated to French natural or legal persons affected by a measure of nationalisation, expropriation or any other restrictive measure of a similar nature take…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
V: Partitioning and similar transactions

Article 750 bis C

Deeds of partition of inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, drawn up between 1 January 2018 and 31 December 2028, are exempt from the 2…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Tax penalties

Article 1729 C bis

Filing the list mentioned in the first paragraph of article L. 102 AG of the Book of Tax Procedures is punishable by a tax fine of €200 per account holder omitted.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title one: Tax assessment and control

Article 1649 quater B bis

A company's declarations intended for the administration and submitted electronically, on a compulsory or optional basis, are transmitted in accordance with conditions laid down by decree.Declarations…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter I ter: Approved management centres, management and accounting associations, approved associations of the liberal professions and approved joint management bodies

Article 1649 quater E bis

Members of approved management centres are required to accept payment either by bank card or by cheque. In the latter case, they must make the cheques payable to themselves and not endorse them unless…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter I ter: Approved management centres, management and accounting associations, approved associations of the liberal professions and approved joint management bodies

Article 1649 quater K bis

The composition of the boards of directors of approved management centres, associations and joint management bodies is set by decree in the Conseil d'Etat.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2nd Subsection: Overall income

Article 163 quinquies C bis

Distributions made by the sociétés unipersonnelles d'investissement à risque mentioned in Article 208 D are exempt from income tax and, unless they are paid in an uncooperative State or territory with…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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