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Showing 1370113710 of 14014 articles for Art. 2°

French General Tax CodeIn force
3: Obligations of employers and debtors

Article 87 A

…of the year following that in which the sums were paid, for the declaration mentioned in article 87;2° No later than the month following that in which the sums were deducted in advance, on a date set…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1a: Provisions applicable to employees seconded abroad and to certain seagoing personnel

Article 81 A

…ns égal à deux tiers de celui qu'elles auraient à supporter en France sur la même base d'imposition;2° Avoir exercé l'activité salariée dans les conditions mentionnés aux premier et deuxième alinéas:-…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Professional capital gains

Article 93 quater

…ight, a patentable invention or an intangible asset which satisfies the conditions mentioned in 1°, 2° or 4° of I of Article 238. By way of derogation from the first paragraph of I of article 39 quind…

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

Article 92

…e an activity carried out by a person engaging a ̀ titre professionnel a ̀ this type of transaction;2° Proceeds from copyright received by writers or composers and by their heirs or legatees ;3° Proce…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
a: Micro-enterprise scheme

Article 50-0

…nished residential premises or premises intended to be let furnished, other than those mentioned in 2° and 3° of III of Article 1407; > €77,700 in the case of companies whose main business is the sale…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2 undecies: Companies located in dynamic urban areas

Article 44 sexdecies

…e following conditions:1° The population density of the commune is higher than the national average;2° The median disposable income per consumption unit of the commune is lower than the national media…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4 : Smoothing or spreading devices

Article 75-0 C

…used and added to the immediately taxable profit for the year in which the company ceases to exist; 2° The fraction of income included in the taxable profit for the year of cessation in application of…

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

Article 72 A

…clusively:1° Costs corresponding to seeds, fertilisers, soil improvers and plant treatment products;2° Labour costs relating to cultivation, soil improvement and sowing;3° Material costs relating to t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2 octies : Activities created in defence restructuring zones

Article 44 terdecies

…ires et des établissements du ministère de la défense et situées dans les communes définies au seul 2° du même 3 ter, taxpayers who create activities during a period of six years starting on the date…

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

Article 73

…rence between the sum of €150,000 and the amount of deductions made and not yet credited to income; 2° For joint farming groups and limited liability farms that have not opted for the capital company…

AI translation · Updated 8 Nov 2023Open Article
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