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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 211220 of 57785 articles for Art. 1691 bis and Art. 1723 ter-00 B

French General Tax CodeIn force
Section V: Calculation of tax

Article 193 bis

…on, where it is exempt from income tax, is nevertheless taken into account insofar as it would have been taxable, with a view to determining whether the taxpayers concerned are liable to income tax on…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Tax base

Article 267 bis

…regard to sales to farmers, for the purposes of their family consumption, of products manufactured by processing companies from agricultural products supplied by these farmers, value added tax is onl…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section I: Scope of application

Article 257 bis

When a total or partial universality of goods is transferred for valuable consideration, free of charge or in the form of a contribution to a company between persons liable for value added tax, no sup…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Value added tax

Article 283 bis

I.-The provisions of this article shall apply, regardless of their place of establishment, to undertakings which, in their capacity as online platform operators, bring persons into contact with each o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
c: Taxation based on actual profits

Article 54 bis

…the passenger vehicles within the meaning of Article L. 421-2 of the French code of taxes on goods and services that have been included in their assets or for which the company has assumed the costs…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2nd Subsection: Overall income

Article 157 bis

Taxpayers aged over sixty-five on 31 December of the tax year, or meeting one of the disability conditions mentioned in article 195, may deduct an amount of:- €2,620 from their net overall income if t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2nd Subsection: Overall income

Article 160 bis

Sums allocated to shareholders of open-ended investment companies and open-ended real estate investment companies mentioned in 3° nonies of the article 208 for the repurchase of their shares are not c…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Special schemes and general exemptions

Article 1055 bis

The first transfer for valuable consideration of properties mentioned in 4° of 2 of Article 793 benefits from an allowance of €91,000 on the basis of registration duties and land registration tax. The…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Preliminary chapter: General provisions

Article 321 bis

The public accountant charges the partial payment of a debt governed by this code in accordance with the provisions of article L. 257 C of the tax procedures book.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Transfer of ownership of movable property for valuable consideration

Article 732 bis

Acquisitions of corporate rights made by a company created with a view to acquiring another company under the conditions provided for in Article

AI translation · Updated 7 Nov 2023Open Article
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Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.

Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.

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Mariela Petrova

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