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Showing 44214430 of 70142 articles for Art. 2° and partition duty

French General Tax CodeIn force
II: Exemptions and special schemes.

Article 208 B

…non-trading companies (sociétés civiles) formed as from 1 January 1985 with a view to constructing and managing buildings used for residential purposes up to at least three quarters of their surface…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and special schemes.

Article 208 D

…s concluded an administrative assistance agreement with France with a view to combating tax evasion and avoidance, whose securities are not admitted to trading on a French or foreign financial instrum…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and special schemes.

Article 208 ter

…eir taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservations set out in 1° of article 133, interest, arrears and other income fro…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and special schemes.

Article 208 C

…ies listed on a regulated market in accordance with Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments amending Council Directives…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and special schemes.

Article 208 septies

I. - Transfers of assets, rights and obligations carried out, at net book value, by a syndicat de défense des appellations d'origine constituted in the form of a syndicate governed by the loi du 21 ma…

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

Article 236 bis

…taxable results for that financial year. In the event of a partial contribution of assets, demerger and transfer of employees with continuation of employment contracts, the provisions of this article…

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

Article 236 ter

…ogical excavations, the amended law no. 76-629 of 10 July 1976 relating to the protection of nature and the law no. 76-1285 of 31 December 1976 reforming town planning. Sums deducted in this way are d…

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

Article 237 quater

Donations received by a company that has suffered loss as a result of a natural disaster recorded by an order issued pursuant to article L. 125-1 of the Insurance Code or an event with harmful consequ…

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

Article 238 A

Interest, arrears and other income from bonds, debts, deposits and guarantees, royalties from the assignment or concession of operating licences, patents, trademarks, manufacturing processes or formul…

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

Article 237 bis

In accordance with the provisions of the first paragraph of Article L. 5422-10 du code du travail, employers' contributions to the financing of the insurance allowance provided for in l'article L. 542…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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