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Showing 5160 of 66672 articles for Art. 206 2 and 3-b

French General Tax CodeIn force
XXVII: Tax credit for research expenditure by industrial, commercial or agricultural companies

Article 244 quater B bis

I.-A.-Industrial, commercial and agricultural companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies and 44 terdecies to…

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

Article 38 bis-0 A bis

I. - The delivery of securities as collateral entailing transfer of ownership and carried out under the conditions set out in I or III of Article L. 211-38 of the Monetary and Financial Code are subje…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 1: General provisions.

Article 343 bis

The judicial authority shall communicate to the customs administration any information it obtains in the course of any legal proceedings which may give rise to a presumption that a customs offence has…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Taxable persons - Place of taxation

Article 218 bis

Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the sh…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4: Determining taxable income

Article 31 bis

The member of a société civile de placement immobilier, governed by articles L. 214-114 et seq. of the French Monetary and Financial Code, whose share of income is, pursuant to Article 8, subject in i…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Preliminary chapter: General provisions

Article 321 bis

…the partial payment of a debt governed by this code in accordance with the provisions of article L. 257 C of the tax procedures book.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
5°: Purchase of stills by the State

Article 310 bis

The State may repurchase, under conditions set by joint order of the Minister for the Economy and Finance and the Minister for Industry (1), stills that were used for the production of raw spirits and…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Conditions for practising the profession of distiller

Article 311 bis

…istration. The beneficiaries of such exemptions are subject to the obligations set out in articles 327 and 328. The conditions for issuing and withdrawing exemptions are laid down by order of the Stat…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
5: Building lease

Article 33 bis

Subject to the provisions of article 151 quater, rents and services of any kind that constitute the price of a construction lease entered into under the conditions provided for by the

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 01: Consignment duty.

Article 322 bis

Customs officers may detain the goods referred to inarticle 38 (4) and (5) above, or goods likely to belong to one of the categories of goods listed in these same provisions, and possibly the vehicles…

AI translation · Updated 8 Nov 2023Open Article
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