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Showing 801810 of 2164 articles for Art. 239 bis AA

French General Code of Local AuthoritiesIn force
Paragraph 1a: Deliberative body of associations of communes

Article L5211-7

…council may unanimously decide not to proceed by secret ballot with the appointments of delegates.I bis. - (Repealed)II. - The conditions of eligibility, ineligibility and incompatibilities applicable…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3°: Provisions common to turnover tax and industrial and commercial profits

Article 302 septies A ter A

1. Sole traders and companies referred to in Article 239 quater A subject to the regime defined in article 302 septies A bis may keep super-simplified accounts. These accounts only record details of r…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1766

Infringements of the provisions of the first paragraph of Article 1649 AA are punishable by a fine of €1,500 per undeclared contract. This amount is increased to €10,000 per undeclared contract where…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XL : Tax credit for arts and crafts

Article 244 quater O

…pment of works mentioned in 1° entrusted by these companies to external stylists or style offices.I bis. - The companies mentioned in 1° and 3° of III of this article and taxed on the basis of their a…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Chapter II: Provisions adapting Book II.

Article L912-7

In the fifth paragraph (2°) of article L. 239-1, the words: "in article 208 D of the General Tax Code" are replaced by the words: "in the locally applicable General Tax Code".

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
1°: Income and capital gains distributed by a property investment fund

Article 242 ter B

…of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l'article 239 nonies, are required to declare, on the declaration mentioned in article 242 ter, the identity a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2a: Infringement of the obligation to present accounts in electronic form, cost accounting or consolidated accounts

Article 1729 D

…accounts within the time limits and in accordance with the procedures set out in 1 of article L. 47 AA of the same book results in a fine of €5,000.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Exempt transactions

Article 261 A

…movable or immovable property and provided to their members by legal entities designated in article 239 octies in return for, independently of contributions, the strict reimbursement of their share of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 sexies

…in realised on the disposal of shares or corporate units leased under the conditions of articles L. 239-1 to L. 239-5 of the French Commercial Code, or that realised in the context of an agricultural,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Taxable income of foreign nationals and persons not resident in France for tax purposes

Article 164 B

…res and units in unlisted companies whose assets are mainly made up of such property and rights ; e bis) The capital gains mentioned in articles 150 U, 150 UB and 150 UC, at 6 ter of article 39 duodec…

AI translation · Updated 8 Nov 2023Open Article
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