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Showing 39113920 of 4389 articles for Art. 23 January 2001

French General Tax CodeIn force
4c: Partial deductibility of the general social contribution

Article 154 quinquies

…it from the allowances provided for in 1 ter or 1 quater of article 150-0 D, as it stood prior to 1 January 2018, the fixed allowance provided for in 1 of I of article 150-0 D ter or the 50% allowance…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 216

…luding the tax credit, received: 1° By a company that is a member of a group mentioned in articles 223 A or 223 A bis by virtue of a holding in another company that is a member of that group; 2° By a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
7° : Tax reduction for subscriptions to the capital of press companies

Article 220 undecies

…x reduction equal to 25% of the amount of sums paid in respect of cash subscriptions made between 1 January 2021 and 31 December 2024 to the capital of companies mentioned in the article 2 of law no.…

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Subsection 1: Provisions applicable to insurance undertakings.

Article R332-3-1

…by the Caisse d'Amortissement de la Dette Sociale instituted by Article 1 of Order No. 96-50 of 24 January 1996 on the repayment of the social debt ; b) Shares in sociétés d'investissement à capital…

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Chapter III: Guarantee fund for policyholders against the failure of life and health insurance companies.

Article R423-13

Subject to the provisions of article R. 423-15, the fund must have at its disposal at all times a total amount of resources equal to 0.05% of the total mathematical provisions recorded at 31 December…

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Chapter VI: Universal guarantee fund for rental risks

Article R426-5

…de la dette sociale (social debt redemption fund) established byarticle 1 of order no. 96-50 of 24 January 1996 relating to the redemption of social debt; 3° Units or shares in undertakings for colle…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter XX: Levies on betting and gaming

Article 302 bis ZJ

…ed by players and the sums paid or to be paid out to winners. The sums wagered by players as from 1 January 2020 are defined as sums wagered as from the date on which the event or events on which the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section 0Ic: Levy on assets, rights and income placed in a trust

Article 990 J

…assets mentioned in Article 965 placed in the trust.The levy is based on the net market value at 1 January of the year of taxation of the assets mentioned in article 965 making up the trust.The consi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable premises

Article 1407

…ust submit a declaration to the tax department of the place where the property is located, before 1 January of each year in respect of which the exemption is applicable, together with all the informat…

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

Article 1465 B

Article 1465 also applies for transactions carried out from 1 January 2009 until 31 December 2023 in investment aid zones for small and medium-sized enterprises and within the limits provided for by A…

AI translation · Updated 7 Nov 2023Open Article
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