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Showing 73317340 of 60148 articles for Art. 199 undecies A

French General Tax CodeIn force
Section 0I ter: Levy on sums paid by insurance and similar organisations in respect of insurance contracts in the event of death

Article 990 I

I. - Where they do not fall within the scope of Article 757 B, sums, annuities or values of any kind owed directly or indirectly by one or more insurance and similar organisations, due to the death of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Ia: Business value added tax

Article 1586 sexies

I. - For all companies, with the exception of those referred to in IIa to VI:1. Turnover is equal to the sum of:- sales of manufactured products, services and goods;- royalties for concessions, patent…

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

Article 150-0 D

1. The net gains referred to in I of article 150-0 A are made up of the difference between the effective price of the transfer of the securities or rights, net of the costs and taxes paid by the trans…

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

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

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Special schemes

Article 223 L

1. (not applicable).2. Group companies may not benefit from the tax credit mentioned in articles 220 quater and 220 quater A.3. Deductions made by group companies under the provisions of II of article…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 81

The following are exempt from tax: 1° Special allowances intended to cover expenses inherent to the function or employment and actually used in accordance with their purpose. The remuneration of journ…

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

Article 39

1. Net profit is established after deduction of all expenses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings lease…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
TITLE V: Provisions applicable in the Wallis and Futuna Islands.

Article R950-1

Subject to the adaptations provided for in the following chapters, the following provisions of the Code shall apply in the Wallis and Futuna Islands:1° The provisions of Book I mentioned in the left-h…

AI translation · Updated 4 Nov 2023Open Article
French Commercial codeIn force
Subsection 2: National identification system and register of companies and their establishments.

Article R123-232-1

If a legal representative of a legal unit objects to this data being made available to the public for canvassing purposes pursuant to paragraph 2 of Article 21 of Regulation (EU) 2016/679 of the Europ…

AI translation · Updated 6 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Title VI: OVERSEAS PROVISIONS

Article R760-1

By way of derogation from article R. 732-2, the administrative authority competent to assign a foreign national to residence is the Minister of the Interior when, at the time the decision is made:1° T…

AI translation · Updated 7 Nov 2023Open Article
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