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Showing 11611170 of 70305 articles for Art. 210 A and 210 B · C. com. Art. L 233-3

French General Tax CodeIn force
1 quinquies : Capital gains realised on contributions to companies or restructuring of professional non-trading companies

Article 151 octies B

I. - Capital gains subject to the regime of articles 39 duodecies à 39 quindecies resulting from the exchange of rights and shares carried out at the time of the contribution of such rights or shares…

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

Article 231 bis V

Remuneration paid to staff made available to a consular higher education institution mentioned in article L. 711-17 of the French Commercial Code and organising training courses leading to the award,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Exemption

Article 1594 J bis

The departmental council may, by deliberation, exempt from property registration tax limited-term leases of buildings, made for a term of more than twelve years, relating to tourist residences subject…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Determination of taxable income

Article 72 A

I. - As from the first financial year opened after 31 December 1983, for crop production, income in progress consists solely of advances to crops which are entered, at their cost price, in the incomin…

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

Article 93 A

Open the article to read the full text in English.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Flat-rate tax on pylons

Article 1519 A

An annual flat-rate tax is introduced on pylons supporting power lines with a voltage of at least 200 kilovolts. In 2023, the amount of this flat-rate tax is set at €2,800 for pylons supporting power…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 220 Z bis

The tax credit defined in Article 220 quaterdecies is deducted in full from the corporation tax due by the executive production company in respect of the financial year during which the expenses defin…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
APPENDICES TO PART ONE

Article Annexe 11-2 (suite 3)

SCALE FOR ASSESSING THE DEGREE OF DISABILITY OF VICTIMS OF MEDICAL ACCIDENTS, IATROGENIC CONDITIONS OR NOSOCOMIAL INFECTIONS REFERRED TO IN ARTICLE D. 1142-2 VII. - CARDIOVASCULAR SYSTEMWhatever the n…

AI translation · Updated 30 Oct 2023Open Article
French General Tax CodeIn force
1°d: Buildings included in or erected near sites exposed to particular risks

Article 1383 G bis

Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a decision taken under the conditions provided for in I of article 1639 A bis, exempt from…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Payroll tax

Article 231 bis P

Remuneration paid by a private individual for the employment of a single employee in the home under the conditions set out in article 199 sexdecies or a single childminder governed by articles L. 423-…

AI translation · Updated 8 Nov 2023Open Article
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