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Showing 33313340 of 4389 articles for Art. 23 January 2001

French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies F

…ed in 1° and 2°. The deduction applies to the assets mentioned in 1° to 3° acquired when new from 1 January 2020 until 31 December 2022. II.The deduction referred to in I applies to non-road mobile ma…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
5°: Consequences of a company leaving the group or ceasing to be a group company

Article 223 R

In the event that one of the companies mentioned in the fifth paragraph of Article 223 B in the wording in force for financial years commencing before 1 January 2019, indirect subsidies that arise fro…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
b: Calculation of total distributed income

Article 112

…of a merger or demerger without exchange of securities within the meaning of 3° of II of Article L. 236-3 of the French Commercial Code;2° Depreciation of all or part of their share capital, interest…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 1: General provisions

Article L1614-4

…sation de la fiscalité transférée, which are entered in the operating section of the budget. From 1 January 2016, when a region is formed by grouping together several regions, in accordance with Artic…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
30°: Tax credit for expenses incurred by certain farmers to replace their employees on leave

Article 200 undecies

…re entitled to a tax credit in respect of the expenses incurred to replace them for leave between 1 January 2006 and 31 December 2024 through the direct employment of employees or through the use of p…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1388 ter

…tions or companies concerned must send the tax department where the property is located, before 1st January of the year following the year in which the work was completed, a declaration in accordance…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1466 F

…'article 1639 A bis, the net taxable base for business property tax of establishments existing on 1 January 2009 in Guadeloupe, French Guiana, Martinique, La Réunion or Mayotte or which are created or…

AI translation · Updated 7 Nov 2023Open Article
French Public Health CodeIn force
Chapter III: Supervisory Board, Executive Board and Management Board

Article L6143-3-1

…management staff from the establishments mentioned in 1° and 2° of article 2 of law no. 86-33 of 9 January 1986 on statutory provisions relating to the hospital civil service, or any other qualified…

AI translation · Updated 6 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 4: Financial provisions.

Article L5212-24

…tion of electricity mentioned in article L. 2224-31, the communal share, provided for in article L. 2333-2, is collected by the syndicate on behalf of the public establishments for inter-municipal coo…

AI translation · Updated 6 Nov 2023Open Article
French Insurance CodeIn force
Section III: Policyholder and beneficiary information and pricing

Article Annexe art. A132-4

…sfer formalities;-optional group contracts with a transferability clause pursuant to article L. 132-23 or article 108 of law no. 2003-775 of 21 August 2003 on pension reform: transfer fees and compens…

AI translation · Updated 7 Nov 2023Open Article
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