French General Tax CodeIn force
I: Taxable profits and income
Article 237 septies
Open the article to read the full text in English.
AI translation · Updated 8 Nov 2023Open Article
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 9051–9060 of 43843 articles for “Art. 2 ter”
Open the article to read the full text in English.
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
I. - When the purchase price paid by the lessee for the property leased under a finance lease entered into with a société immobilière pour le commerce et l'industrie is less than the difference betwee…
…social security obligations incumbent on people who carry out commercial transactions through its intermediary. It also provides them with an electronic link to the websites of the relevant authoritie…
…ings or of the death. In either case, the capital gain resulting from the disposal of the land is determined in accordance with the rules applicable at the time of such disposal.
…rs free of charge, the net value of the benefit in kind thus granted is not taken into account in determining taxable income and does not constitute distributed income within the meaning of articles 1…
The provisions of articles 238 decies et 238 undecies are applicable to contributions and exchanges made after the promulgation of the Land Orientation Law n° 67-1253 of 30 December 1967.
…leaving of a taxable person as a member of a single taxable person constituted pursuant to article 256 C constitutes the transfer of a total universality benefiting from the provisions of this articl…
…t of the taxable amount retained in that State (1).(1) Provisions in force on 1 January 1993, art. 121 of the law.
…eption of those carried out by the Post OfficeTransport of passengers, Operations of agricultural intervention agencies relating to agricultural products and carried out pursuant to the regulations on…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More