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Showing 5160 of 34625 articles for Art. 202 ter · CAA Paris 3 October 2019

French General Tax CodeIn force
XXI: Advertising measures

Article 243 ter

Persons subject to the obligations set out in article 242 ter, who pay income from transferable securities mentioned in 3 of article 158 to persons subject to the same obligations and to bodies or com…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 terdecies

…re the lease is granted by a company or grouping subject to the regime provided for in articles 8,8 ter, 238 ter, 239 ter to 239 quinquies, 239 septies and 239 nonies one of whose members is subject,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
16° : Real estate investment companies and real estate management companies

Article 139 ter

…u 2 de Article 119 bis, insofar as they derive from profits exempt from corporation tax pursuant to 3° ter of article 208, dividends and other income distributed to their shareholders or unit holders:…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XII: Levy on online horserace betting for the benefit of racing companies

Article 1609 tertricies

…racing. This fee is based on the gross gaming revenue, as defined in the first paragraph of article 302 bis ZJ, from online horse betting mentioned in article 11 of Law no. 2010-476 of 12 May 2010 rel…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Special provisions for gifts

Article 776 ter

Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II ter: Consolidation within a group of the payment of value added tax and similar taxes

Article 1693 ter A

…group in respect of a period prior to the entry into force of the option provided for in Article 1693 ter may not be carried forward on a return whose elements are taken into account for the calculati…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Paragraph 3: Penalties involving deprivation of rights.

Article 432 ter

…cle 414 of this Code involving manufactured tobacco products or narcotics may be banned from French territory for up to ten years, under the conditions set out in articles 131-30 to 131-30-2 of the Cr…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIII: Solidarity levies on income from assets and investment income

Article 235 ter

…The following are instituted: 1° A solidarity levy on income from assets mentioned in article L. 136-6 du code de la sécurité sociale; 2° Un prélèvement de solidarité sur les produits de placement m…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4: Payment of council tax, property tax and the public audiovisual contribution due by individuals

Article 1681 ter

…main dwelling and property taxes are collected under the conditions provided for in 1 of article 1663 et à l'article 1730. However, the taxpayer may opt for monthly direct debits from an account opene…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XIX: Declaration of income from transferable securities (IFU)

Article 242 ter

…said levy and the amount of exempt income.This declaration does not concern:1° Exempt income and interest referred to in 7°, 7° ter, 7° quater, 9° bis and 9° quater of article 157 ;2° (Not applicable…

AI translation · Updated 8 Nov 2023Open Article
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