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Showing 1371113720 of 14014 articles for Art. 2°

French General Tax CodeIn force
2 nonies: Businesses located in business tax-free zones in overseas departments

Article 44 quaterdecies

…ey employ fewer than two hundred and fifty employees and have annual sales of less than €50 million;2° The main activity of the business falls within one of the sectors of activity eligible for the ta…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2k: Companies located in priority development zones

Article 44 septdecies

…t the following conditions:1° They belong to the third of the regions with the highest poverty rate;2° They belong to the third of the regions with the highest proportion of young people aged 15 to 24…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Simplified system

Article 74 A

…account showing the tax result determined in accordance with the conditions set out in Article 74; 2° A table of fixed assets and depreciation. These holdings are required to produce a simplified bal…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Groupements agricoles d'exploitation en commun

Article 71

Open the article to read the full text in English.

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

Article 39 octies F

…1° With food safety regulations, for those carrying on an industrial, commercial or craft business; 2° With health, safety, fire protection, anti-smoking, soundproofing or accessibility improvement re…

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

Article 39 duodecies

…cooperative State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A held for at least two years, unless the company holding thes…

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

Article 43 bis

…waived, within a period of one year, the exceptional amortisation of 50% provided for in article 5-2° of the said Order, may disregard, for the determination of their taxable profits, the net income…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2a: Special provisions for certain new companies

Article 44 sexies-0 A

…'s workforce is assessed by reference to the average number of employees during that financial year;2° it has been established for less than eight years;3° a. it has carried out research expenditure,…

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

Article 39 decies C

…nt or the construction of the ship or boat is concluded from 1 January 2020 until 31 December 2024; 2° A sum equal to 105% of the additional capitalised costs, excluding financial costs, directly link…

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

Article 39 decies

…wing categories: 1° Equipment and tools used for industrial manufacturing or processing operations; 2° Handling equipment; 3° Installations intended for water purification and atmospheric purification…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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