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Showing 341350 of 2273 articles for Art. 238 bis K

French General Tax CodeIn force
2nd Subsection: Overall income

Article 163 bis B

…company in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code, are exempt from income tax established in the name of the em…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Administrative tax commissions and tax abuse committee

Article 1651 L bis

…cal Taxes is hereby set up with jurisdiction to examine the disputes referred to in Article L. 59 C bis of the Book of Tax Procedures. This commission is chaired by the president of the administrative…

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

Article 1379-0 bis

I. - Collect the business property tax, the components of the flat-rate tax on network companies, provided for in articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H and 1519 HA, the property tax on built…

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

Article 279-0 bis

…tax is levied at the reduced rate of 10% on improvement, conversion, development and maintenance work other than that mentioned in article 278-0 bis A relating to premises for residential use, complet…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 7: Special customs investigation procedures

Article 67 bis-1

…rts of these specimens ; 2° With a view to acquiring the goods referred to in 1° of this article, make legal or financial means available to persons committing these offences, as well as means of tran…

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

Article 38 bis B

I. - Where credit institutions, finance companies or investment firms mentioned in article 38 bis A purchase or subscribe fixed-income securities for a price different from their redemption price, the…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 4: Controls on certain operations carried out within the European Community.

Article 65 A bis

1° Under the derogating provisions of Article 2a, the customs administration is authorised to check the quantity, quality, markings, packaging, destination or use of goods with national or Community s…

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

Article 208 C bis

…listed real estate investment companies, or their subsidiaries, and the companies mentioned in III bis of Article 208 C, which have opted for the regime provided for in II of the same article.The app…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Exemptions of more than two years

Article 1383 E bis

…for inter-municipal cooperation with their own tax authority may, by means of a general decision taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on built-…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1639 A bis

…l tax mentioned in article 1520 or the development tax mentioned in article 1635 quater A must be taken before 1st October in order to be applicable the following year. They are subject to the notific…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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