French Legislation In English

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Try: L.227-1 SAS governance, L.145-9 bail commercial renewal, L.223-18 gérant removal SARL

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Showing 101110 of 4377 articles for Art. 1649 quater B quater

French General Tax CodeIn force
Section III: Determination of taxable profit

Article 217 quater

Sums corresponding to the share of profits made by joint agricultural interest companies that is allocated to suppliers or customers who are farmers or bodies mentioned in article L 541-1 of the Code…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 220 quater

I. - When members of the staff of an industrial or commercial company who are employed there set up a company to ensure the continuity of the company by buying back a fraction of its capital, the said…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VII: Obligations of legal persons

Article 223 quater

Companies and legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, which, directly or indirectly, in particul…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 quaterdecies

When the rental is granted by a legal entity or a public or private law body, not mentioned in article 234 duodecies or article 234 terdecies, the contribution provided for in article 234 nonies, base…

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

Article 237 quater

Donations received by a company that has suffered 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 consequ…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIV : Taxation of economic interest groupings and their members

Article 239 quater

…251-1 to L. 251-23 of the French Commercial Code do not fall within the scope of 1 of article 206, but each of their members is personally liable, for the share of profits corresponding to his rights…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IV: Entertainment venues

Article 290 quater

…icket to each spectator or record and keep in a computerised system the data relating to admission, before access to the venue.The procedures for applying the first paragraph, in particular the obliga…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Overseas departments

Article 296 quater

Not applicable in Guadeloupe, Réunion and Martinique: 1° Les articles 298 sexdecies G and 298 sexdecies H; 2° The other provisions relating to value added tax insofar as they refer to transactions car…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 299 quater

I.-The tax provided for in article 299 is based on the amount, excluding value added tax, as defined in IV of article 299 bis, of the sums received by the taxpayer, during the year in which the tax be…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIa: Tax on the operators of electronic contact platforms for the provision of certain transport services

Article 300 quater

The chargeable event for the tax provided for in article 300 bis is the completion of the calendar year during which the matchmaking service referred to in the same article 300 bis is provided in Fran…

AI translation · Updated 7 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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