French Legislation In English

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Showing 211220 of 277 articles for Art. 238 quindecies

French General Tax CodeIn force
2a: Special provisions for certain new companies

Article 44 sexies A

…equired to benefit from the provisions of one of the schemes provided for in Articles 44 sexies, 44 quindecies, 44 sexdecies, 44 septdecies, 244 quater E or the scheme provided for in this article, th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4a: Deduction of certain social security contributions and group insurance premiums

Article 154 bis-0 A

…entioned annual amount. Income exempt pursuant to articles 44 sexies to 44 nonies, 44 terdecies, 44 quindecies to 44 septdecies as well as the allowances provided for in articles 44 quaterdecies and 7…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER II : Special financing arrangements

Article L4332-9

…ected the previous year by the local authority in respect of the taxes provided for in article 1599 quindecies of the same code; Local authorities for which this index, in relation to the number of in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Direct taxes and assimilated taxes. Income tax. Corporation tax. Duties and penalties

Article 1665 bis

…vided for in article 199 quater C, to b to e of 2 of article 199 undecies A as well as Articles 199 quindecies, 199 sexdecies, 199 sexvicies, 199 septvicies, 199 novovicies, 199 tricies, 200 and 200 q…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2 octies : Activities created in defence restructuring zones

Article 44 terdecies

…December 2021 for 2022, 44 octies, as it read prior to the same law, 44 octies A, 44 duodecies, 44 quindecies, 44 sexdecies and 44 septdecies, the regional planning bonus, the regional planning bonus…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2 septies : Companies located in employment areas to be revitalised

Article 44 duodecies

…021-1900 of 30 December 2021 for 2022, 44 octies, as it read prior to the same law, 44 octies A, 44 quindecies, 44 sexdecies and 44 septdecies or the regional development premium.The exemption does no…

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

Article 216

…I applies to the settlor's share of profits determined under the conditions provided for in article 238 quater F corresponding to the net income from equity securities qualifying for the aforementione…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IX: Taxation of partnerships, joint ventures, public interest groups, limited liability companies, limited liability farms and professional non-trading companies. Option for capital companies

Article 239

…the period mentioned in the second paragraph;c. to the non-trading companies mentioned in articles 238 ter, 239 ter, 239 quater A and 239 septies.2. (Obsolete provision).3. Partnerships which opted b…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXXVIII: Tax credit for executive training

Article 244 quater M

…are heads of the farm.III. - The tax credit calculated by the partnerships mentioned in articles 8,238 bis L, 239 ter and 239 quater A or the groupings mentioned in Articles 238 ter, 239 quater, 239…

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

Article 209 B

…e this business or legal entity is subject to a privileged tax regime within the meaning of article 238 A, the profits or positive income of this company or legal entity are subject to corporation tax…

AI translation · Updated 8 Nov 2023Open Article
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