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Showing 35813590 of 3820 articles for Art. 23 sept. 2021

French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies B

…uction also applies to the goods referred to in the said 1° to 7° acquired as new as from 1 January 2021, provided that they have been the subject as from 1 January 2019 and until 31 December 2020 of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 158

…f income referred to in 2° distributed by the company whose shares he rents pursuant to Articles L. 239-1 to L. 239-5 of the French Commercial Code is deemed to be a shareholder or partner. Similarly,…

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

Article 39 quinquies GC

…n the two allocations multiplied by the rate mentioned in the first paragraph of 3 of II of article 238 septies E established at the close of the financial year in question is then included in the tax…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
12° : Tax reduction for certain overseas investments

Article 199 undecies D

I. - 1. The sum of the income tax reductions mentioned in Articles 199 undecies A, 199 undecies B and 199 undecies C and the carryovers of these tax reductions, which may be offset for a taxpayer in r…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Chapter II: National Council and National Disciplinary Chamber.

Article L4122-3

I. - The National Disciplinary Chamber, which hears appeals against decisions handed down by the Disciplinary Chambers of first instance, sits at the National Council. It comprises full assessors and…

AI translation · Updated 7 Nov 2023Open Article
French Public Health CodeIn force
Chapter I: Operating conditions.

Article L4131-1

The evidence of formal qualifications required in application of 1° of article L. 4111-1 is, for the practice of the profession of doctor : 1° Either the French State diploma of doctor of medicine ; W…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER V: Endowments, grants and miscellaneous funds

Article L2335-17

I. - With effect from 2020, a budget allocation is introduced for municipalities with a significant proportion of their territory classified as a Natura 2000 site or included in a national park or wit…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Section 3: The status of the sole trader

Article D526-28

…numbers and codes characterising the activity or activities referred to in 1° to 3° of article R. 123-223; c) The address of the main establishment where the professional activity is carried out or,…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
12° : Tax reduction for certain overseas investments

Article 199 undecies B

…tax regime provided for in Article 8, excluding joint ventures, or a grouping mentioned in articles 239 quater or 239 quater C, the shares of which are held directly, or through a single-member limite…

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

Article 39 quinquies GB

…ntracts concerned, net of cancellations and reinsurance cessions, earned during the financial year: 23% for a headcount of at least 500,000 policyholders, 33% for a headcount of 100,000 policyholders,…

AI translation · Updated 8 Nov 2023Open Article
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