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Showing 91100 of 64414 articles for Art. 2 and 202 ter

French General Tax CodeIn force
2: Determination of taxable profits

Article 38 ter

…a regulated market under the conditions provided for in 3 or 4 of Article L. 313-7 of the Monetary and Financial Code, the sums corresponding to the share of the rent taken into account for the deter…

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

Article 39 terdecies

1 (Repealed)1 bis (Repealed for royalties taken into account from 1 January 2002 in the results of grantors and concessionaires).1 ter. The long-term capital gains or losses regime is not applicable t…

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

Article 793 ter

The exemption provided for in 4°, 5° and 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, acco…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Title XIII: Prosecution, investigation and judgment of economic and financial offences

Article R50 ter

Non-civil servants fulfilling the conditions set out in the first paragraph of Article 706 are recruited as contract agents. The décret n° 86-83 du 17 janvier 1986 relatif aux dispositions générales a…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
1°: Study and research organisations

Article 93 ter

The provisions of article 39 quinquies C are applicable to study and research organisations.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Direct taxes and assimilated taxes. Income tax. Corporation tax. Duties and penalties

Article 1665 ter

I.-The amount of the specific aid mentioned in 5° of II of article L. 133-5-12 of the Social Security Code, constituting an advance payment of the tax credit provided for in article 199 sexdecies of t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2 octies : Activities created in defence restructuring zones

Article 44 terdecies

I. - Within the perimeter of the defence restructuring zones referred to in 1° of 3 ter of the article 42 of law no. 95-115 of 4 February 1995 d'orientation pour l'aménagement et le développement du t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2 bis: Withholding of income tax at source

Article 119 ter

1. The withholding tax provided for in 2 of article 119 bis is not applicable to dividends distributed to a legal entity that meets the conditions listed in 2 of this article by a company or organisat…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Basis of assessment and settlement

Article 668 ter

…hen these rights are transferred, transfer duties are payable according to the nature of the assets and rights transferred.

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Paragraph 3: Penalties involving deprivation of rights.

Article 432 ter

…cle 414 of this Code involving manufactured tobacco products or narcotics may be banned from French territory for up to ten years, under the conditions set out in articles 131-30 to 131-30-2 of the Cr…

AI translation · Updated 8 Nov 2023Open Article
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