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Showing 10311040 of 29195 articles for Art. 23 May 2019

French General Tax CodeIn force
1°: Equity financing of cinematographic or audiovisual works

Article 238 bis HF

The approval provided for in article 238 bis HE is issued by the President of the Centre national du cinéma et de l'image animée to original French-language works, as defined in the decree issued in a…

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

Article L132-23-1

…in a period of not more than one month.Several requests for documents made by the insurance company may not concern identical or redundant documents.After the fifteen-day period referred to in the fir…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 2: Provisions specific to securitisation undertakings

Article D214-232-4

…pean Economic Area or a member of the Organisation for Economic Co-operation and Development, which may be repaid or withdrawn at any time at the request of the securitisation undertaking; 2° Treasury…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 237 bis A

Open the article to read the full text in English.

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

Article 235 ter ZAA

…tax receivables of any kind.For taxpayers who are placed under the regime provided for in Article 223 A or Article 223 A bis, the contribution is payable by the parent company. It is based on the cor…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ia: Revaluation of non-depreciable fixed assets

Article 238 bis I

…aring in the balance sheet for the first financial year ending on 31 December 1976.This revaluation may be carried out either in the accounts for the first financial year, ending on 31 December 1976,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
0Ic A: Revaluation of tangible and financial fixed assets

Article 238 bis JB

…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 the revaluation difference which it es…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VII quater : Deferral of taxation on capital gains realised from property exchange transactions with the State, local authorities and public establishments

Article 238 octies C

…or association mentioned in Chapters I, II and IV of Title II of Book III of the Town Planning Code may, on option, not be taxed on the exchange, provided that:a) The property or properties handed ove…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Subsection 1: Administrative penalties

Article L232-23-3-10

…lar case that he is not at fault or negligent, the period of suspension provided for in articles L. 232-23-3-3 to L. 232-23-3-9 shall not apply. II.-The duration of the suspension provided for in arti…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XIX: Social contribution on corporation tax

Article 235 ter ZC

…taxable income at the rates mentioned in I and IV of article 219 and reduced by an allowance which may not exceed 763,000 euros per twelve-month period. Where a financial year or tax period is less t…

AI translation · Updated 8 Nov 2023Open Article
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