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Showing 73217330 of 60148 articles for Art. 199 undecies A

French Labour CodeIn force
Section 1: Composition

Article R2314-1

In the absence of stipulations in the agreement provided for in the third paragraph of article L. 2314-1, the number of members of the staff delegation of the social and economic committee provided fo…

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
Section VIII: Income tax deducted at source

Article 204 G

1. The basis of assessment for the advance payment provided for in 2° of 2 of Article 204 A due in respect of the income mentioned in article 204 C is made up of the amount of profits or income taxed…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXVII: Tax credit for research expenditure by industrial, commercial or agricultural companies

Article 244 quater B bis

I.-A.-Industrial, commercial and agricultural companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies and 44 terdecies to…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Normal operating mode

Article 726

I. - Transfers of corporate rights are subject to registration duty, the rate of which is set:1° At 0.1%:- for deeds involving transfers of shares, founders' shares or profit shares in joint stock com…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 C

I. 1. The taxation of capital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year followin…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Determination of taxable profits

Article 93

1. The profit to be included in the income tax base is made up of the excess of total revenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it…

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

Article 157

Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Internal taxes.

Article 266 sexies

I. - A general tax on polluting activities has been introduced and is payable by the following natural or legal persons:1. a) Any person receiving hazardous or non-hazardous waste and operating a faci…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Paragraph 1: Deliberative body of public establishments for inter-municipal cooperation with their own tax system

Article L5211-6-1

I. - The number and distribution of community councillor seats are established:1° Either in accordance with the procedures set out in II to VI of this article;2° Or, in communities of communes and agg…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
23°: Tax credit for energy transition

Article 200 quater

1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenses actually incurred for the contribution to the energy transition of the d…

AI translation · Updated 8 Nov 2023Open Article
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