French General Tax CodeIn force
I: Taxable profits and income
Article 237 bis A
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Showing 181–190 of 66672 articles for “Art. 206 2 and 3-b”
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I.-The following are exempt from value-added tax: 1° The supply of goods and services carried out within the framework of diplomatic and consular relations, within the limits, where applicable, of the…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
The provisions of the first paragraph of I and those of paragraph II of Article 239 sexies are applicable to lessees who acquire buildings leased to them by companies or bodies other than real estate…
…of payment of the interest or the premium, the tax base is equal to the amount of interest received and not yet taxed, and where applicable the fraction of the premium not yet taxed.These rules do not…
…juillet 1970, may decide, by a deliberation taken before 1 July 1986, that all residential premises and premises for professional use in the municipality will be valued, from 1 January 1987, by applyi…
Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…
Salaries paid by the organisations and works mentioned in a and b of 1° of 7 of Article 261 as well as by permanent social bodies of local authorities and companies, to persons recruited on the occasi…
…of the tax credit is 30% for the portion of research expenditure less than or equal to €100 million and 5% for the portion of research expenditure in excess of this amount. The first of these two rate…
A company which carries out an overall revaluation of its tangible and financial fixed assets under the conditions set out in article L. 123-18 of the French Commercial Code may not take into account…
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