French Legislation In English

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Showing 101110 of 118 articles for Art. 239

French General Tax CodeIn force
XLVIII: Tax credit for new productive investments in overseas France

Article 244 quater W

…217 undecies.VI. - 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 quater B, 2…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis A

…gistered office is located outside France ;d) The real estate investment funds mentioned in Article 239 nonies, in proportion to the units held by holders who are not domiciled in France or whose regi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4: Determining taxable income

Article 32

1. Notwithstanding the provisions of

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

Article 39 duodecies

…pplicable to the share of profits distributed by a real estate investment fund mentioned in article 239 nonies.6 ter. The capital gains and losses tax regime provided for in this article applies to di…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
APPENDICES TO PART ONE

Article Annexe 13-8

…2.10112.10122.1014U-2371.1061001.102NANANAU-2381.104 (b)/1.101 (b)NANANAU-238 dry1.103 (c)//NANANAU-2391.1061001.102NANANAU-2401.106 (b)100 (a)1.101 (b)NANANAEnriched Uabove 20///8.1078.1088.1010Enric…

AI translation · Updated 30 Oct 2023Open Article
French General Tax CodeIn force
XLVI: Tax credit for interest-free repayable advances to finance work to improve the energy performance of older homes

Article 244 quater U

…Where the partnerships referred to in Articles 8 and 238 bis L, or groups mentioned in articles 239 quater, 239 quater B and 239 quater C are not subject to corporation tax, the tax credit may be…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Paragraph 3: Bodies and operations

Article L5842-4

…L. 5211-7 :1° (repealed)2° In II, the words: "by Articles L. 44 to L. 46, L. 228 to L. 237-1 and L. 239 of the Electoral Code" are replaced by the words: "insofar as they are applicable in French Poly…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
a: Micro-enterprise scheme

Article 50-0

…from a real estate investment fund taxable under the conditions defined in e of 1 of II of Article 239 nonies.3. The taxpayers concerned shall directly report the amount of annual turnover and capita…

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

Article 238 bis

1. Entitled to a tax reduction are payments made by companies subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational,…

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
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