French Legislation In English

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Showing 791800 of 2164 articles for Art. 239 bis AA

French Commercial codeIn force
Paragraph 2: Registered persons

Article A123-84

…w: 1° Legal entities liable for corporation tax or which fall within the scope of articles 238 ter, 239 ter, 239 quater, 239 quater A, 239 quinquies and 239 septies of the General Tax Code; 2° Those l…

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
III: Trusts

Article 238 quater J

…it changes its corporate purpose or actual activity; 2° Legal entity mentioned in articles 238 ter, 239 quater A, 239 quater B, 239 quater C, 239 quater D, 239 septies and the I of articles 239 quater…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VI: Special provisions applicable in the event of transfer, termination or death

Article 202 ter

…heir corporate purpose or actual activity or when the legal entities mentioned in articles 238 ter, 239 quater A, 239 quater B, 239 quater C, 239 quater D, 239 septies and in paragraph I of articles 2…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIII bis: Exemption for capital gains realised on the sale of a sole proprietorship or a complete branch of activity

Article 238 quindecies

I. - Capital gains subject to the articles 39 duodecies to 39 quindecies and realised in the context of a commercial, industrial, craft, liberal or agricultural activity on the occasion of the transfe…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VII bis : Special equipment tax levied for the benefit of public land establishments and the Corsican Land Office

Article 1607 ter

…hment, subject to the application of the provisions set out in the second paragraph of article 1607 bis, under the same conditions as those set out in the same article. Part of these proceeds may be u…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XXXVII: Tax credit for organic farming

Article 244 quater L

…same 1 and 2.III. - The tax credit calculated by the partnerships referred to in Articles 8 and 238 bis L or the groupings mentioned in Articles 238 ter, 239 quater, 239 quater B, 239 quater C and 239…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2° bis: Tax credit for expenditure on audiovisual and cinematographic creation, royalties paid to collective management organisations and remuneration paid directly to authors

Article 220 sexies A

I.-Companies engaged in the business of publishing television services, radio services or on-demand audiovisual media services within the meaning of the fourth to sixth paragraphs of Article 2 of Law…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXVIII: Tax credit for competitiveness and employment

Article 244 quater C

…credit is set at 9%.IV. - 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 quat…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 terdecies

…s granted by a company or grouping subject to the regime provided for in articles 8,8 ter, 238 ter, 239 ter to 239 quinquies, 239 septies and 239 nonies one of whose members is subject, at the year-en…

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Section II: Export transactions

Article R442-8-1

…442-8-2 to R. 442-8-13 below and in favour of either suppliers or the beneficiaries provided for in aa of 1° of article L. 432-2.

AI translation · Updated 7 Nov 2023Open Article
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