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Showing 76517660 of 60166 articles for Art. 200-0 A

French Monetary and Financial CodeIn force
Section 6: Share savings plan

Article L221-31

I. - 1° The sums paid into the share savings plan are used for one or more of the following purposes : a) Shares, with the exception of those mentioned in article L. 228-11 of the French Commercial Co…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section 0I ter: Levy on sums paid by insurance and similar organisations in respect of insurance contracts in the event of death

Article 990 I

I. - Where they do not fall within the scope of Article 757 B, sums, annuities or values of any kind owed directly or indirectly by one or more insurance and similar organisations, due to the death of…

AI translation · Updated 7 Nov 2023Open Article
French Labour CodeIn force
Section 3: One-stop shop for live performances

Article R7122-16

The single, simplified declaration makes it possible to comply with : 1° The declarations provided for by the following provisions, or required for their application: a) Articles 87 A and 87-0 A of th…

AI translation · Updated 1 Nov 2023Open Article
French General Tax CodeIn force
III: Flat-rate tax on network companies

Article 1599 quater B

I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies:a) To the main copper local loop distribution frames within the meaning of 4° ter of Article L. 32 of the French Post and Electroni…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Taxable income of foreign nationals and persons not resident in France for tax purposes

Article 164 B

I. The following are considered as French source income: a. Income from real estate located in France or rights relating to such real estate; b. Income from French transferable securities and all othe…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 219

I.-For tax calculation purposes, taxable profit is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1640

I. - The new municipality or, by concerted deliberations of principle taken before 1st October of the year preceding that of its creation, the municipalities and, where applicable, the public establis…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 5: Financial provisions.

Article L5214-23

The revenues of the budget of the communauté de communes include:1° The tax resources mentioned in II or, where applicable, I of Article 1379-0 bis of the General Tax Code, as well as those mentioned…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies

I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 220 Z septies

I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…

AI translation · Updated 8 Nov 2023Open Article
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