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Showing 8190 of 2511 articles for Art. 279-0 bis

French General Tax CodeIn force
2: Tax fines

Article 1759-0 A

Infringements of the obligation to make the withholding tax provided for in Article 1671 and the reporting obligations provided for in Article 87-0 A will result in the application of a fine which, wi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
b: Insufficient declaration

Article 1729-0 A

…1649 AB.The amount of this increase may not be less than the amount of the fine provided for in IV bis of article 1736.II. - The application of the increase provided for in I excludes that of the inc…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 00I: Flat-rate tax on network operators

Article 1635-0 quinquies

…in articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H, 1519 HA, 1519 HB, 1599 quater A, 1599 quater A bis and 1599 quater B.II. - The amounts and rates of the flat-rate tax on network companies are reva…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A bis: Identification of persons who no longer meet the conditions for benefiting from the special scheme provided for in 2° of I of article 256 bis

Article 286 bis

The persons mentioned in 2° of I of article 256 bis must declare that they are making intra-Community acquisitions of goods as soon as they no longer meet the conditions that allowed them not to be su…

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

Article 210-0 A

…uater, to articles 112,115,120,121,151 octies, 151 octies A, 151 octies B, 151 nonies, 208 C, 208 C bis, 210 A to 210 C, 210 F, the second and third paragraphs of II of l'article 220 quinquies and art…

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

Article 238-0 A

…that they are, or are not, exchanging any information necessary for the enforcement of tax laws.2 bis. Notwithstanding 2, States and territories, other than those of the French Republic, appearing o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 C

I. 1. The taxation of capital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year followin…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
14° : Tax reduction granted for cash subscriptions to the capital of companies and for subscriptions to shares in innovation investment funds (fonds communs de placement dans l'innovation)

Article 199 terdecies-0 AA

…du code du travail, subject to the following reservations:1° The exclusions provided for in c of 1 bis of I of article 885-0 V bis, as it stood on 31 December 2017, relating to the exercise of a fina…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4a: Levy on income from capitalisation bonds or contracts

Article 125-0 A

…to the bond or contract, or by taking out a new bond or contract with the same insurance company.I bis. - Income attached to bonds or contracts mentioned in I with a term equal to or greater than six…

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

Article 209-0 B

…ancial year.For companies that are members of a group referred to in article 223 A or article 223 A bis, this option is or remains valid only if it is exercised by all the companies that are members o…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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