French Legislation In English

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Showing 2130 of 2907 articles for Art. 27 sept. 2011

French General Tax CodeIn force
II: Exemptions and special schemes.

Article 208 septies

I. - Transfers of assets, rights and obligations carried out, at net book value, by a syndicat de défense des appellations d'origine constituted in the form of a syndicate governed by the loi du 21 ma…

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

Article 217 septdecies

1. Mutual insurers and unions governed by the Mutual Code and provident institutions governed by Title III of Book IX of the Social Security Code may allocate a special solvency reserve account up to…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
13° : Tax credit for expenditure on publishing musical works

Article 220 septdecies

…ommodation expenses and allowances, up to an amount per night, set by decree, which may not exceed €270; > d) Expenses relating to training and professional development, up to an amount per night, set…

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

Article 237 septies

Open the article to read the full text in English.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XVII: Sociétés civiles de placement immobilier (non-trading property investment companies) authorised to offer financial securities to the public

Article 239 septies

Real estate investment trusts (sociétés civiles de placement immobilier) with a purpose in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a publ…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VI: Regime for the press and its suppliers

Article 298 septies

Deliveries and intermediation services relating to publications that meet the conditions set out in Articles 72 and 73 of Annex III to this code, taken in application of Article 52 of the law of 28 Fe…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section X: Application procedures

Article 298 septdecies

The procedures for applying the provisions of this chapter shall be laid down, as necessary, by decree in all cases where it is not otherwise provided. Unless expressly provided otherwise, the formali…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1388 septies

The tax base for property tax on built-up properties for assets that are the subject of a transfer of ownership from the State to the major maritime and river-maritime ports pursuant to Article L. 531…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Ia: Business value added tax

Article 1586 septies

The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
7°: Operator obligations

Article 1565 septies

The tax on gaming houses is established, collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.

AI translation · Updated 7 Nov 2023Open Article
Common Questions

French legislation in English — Q&A

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Mariela Petrova

Mariela Petrova

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