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Showing 461470 of 4447 articles for Art. 278-0 B

French Code of Criminal ProcedureIn force
Title XIII: Prosecution, investigation and judgment of economic and financial offences

Article R50 bis

The specialised assistants provided for in Article 706 are appointed for a renewable term of three years. The duties of a specialist assistant are exclusive of any other remunerated professional activ…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
IV: Capping based on value added

Article 1647 B sexies

…At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the territorial economic contribution of each business is capped according to…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Income tax deducted at source

Article 182 A bis

…Sums paid, including salaries, in consideration for artistic services provided or used in France, by a debtor who carries on business in France to persons or companies, subject to income tax or corp…

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

Article 163 bis E

The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section 0I ter: Levy on sums paid by insurance and similar organisations in respect of insurance contracts in the event of death

Article 990 I bis

…they were deposited with the Caisse des dépôts et consignations, were owed, directly or indirectly, by one or more insurance and similar bodies due to the death of the insured or due to the maturity o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Flat-rate tax on network companies

Article 1599 quater B

…flat-rate tax mentioned in Article 1635-0 quinquies applies:a) To the main copper local loop distribution frames within the meaning of 4° ter of Article L. 32 of the French Post and Electronic Commun…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 220 quater B

The acquisition of a company under the conditions provided for in Article 220 quater A may be subject to the agreement of the Minister of Finance prior to its implementation. In this case, the benefit…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
E: Exemptions, special rebates and tax reductions

Article 1391 B ter

I. - Taxpayers whose income does not exceed the amount stipulated in II of article 1417, a rebate equal to the fraction of the contribution exceeding 50% of the total amount of their income defined in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Equity financing of cinematographic or audiovisual works

Article 238 bis HK

Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Financing small-scale fishing

Article 238 bis HS

Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…

AI translation · Updated 8 Nov 2023Open Article
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