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Showing 921930 of 2511 articles for Art. 279-0 bis

French General Tax CodeIn force
Chapter VI: City of Paris

Article 1656 quater

…uies do not apply to the City of Paris. From 2022, the penultimate paragraph of III of Article 1530 bis, the fifth paragraph of article 1599 quater D, the penultimate paragraph of article 1609 G as we…

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

Article 182 A ter

I. - 1. The benefits defined in I of Article 80 bis and in I of Article 80 quaterdecies from a French source, give rise to the application of a withholding tax on the sale of the corresponding securit…

AI translation · Updated 8 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Subsection 3: Eligible production expenditure

Article D331-18

The rules relating to expenditure giving entitlement to the tax credit for expenditure on delegated production of cinematographic or audiovisual works are set out in Articles 46 quater-0 YL to 46 quat…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
d: Levy on fixed-income investment income

Article 1678 quater

…'article 125 A, the withholding tax relating to interest on savings bonds mentioned in article 1678 bis and the levies on income attached to capitalisation bonds or contracts and to investments of the…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 2: Private equity funds.

Article D214-80

…tion of fees and commissions borne by subscribers of units in mutual funds mentioned in 1 of VI, VI bis and VI ter of article 199 terdecies-0 A of the French General Tax Code and in 1 of III of articl…

AI translation · Updated 6 Nov 2023Open Article
French Sports CodeIn force
Annexes III

Article Annexe III-17 b (art. A322-91)

Conditions for teaching nitrox diving in the natural environmentDEVELOPMENT AREASMINIMUM SKILLSof diversSKILLSminimumof the person supervisingthe groupMAXIMUM NUMBER of the group(not including the per…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 quinquies C

…thin the meaning of article 4 B, or subject to the withholding tax provided for in article 2 of 119 bis when they are paid in a non-cooperative State or territory within the meaning of article 238-0 A…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Section 1: Broadcast advertising.

Article R3323-1

Direct or indirect propaganda and advertising by radio broadcasting in favour of beverages containing more than 1.2% alcohol by volume is authorised only : - Wednesdays, between 0.00 and 7.00; - on ot…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 80 quater

The payments of sums of money mentioned in article 275 of the Civil Code when they are made over a period of more than twelve months from the date on which the divorce agreement by mutual consent refe…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section I: Withholding taxes and levies on certain income and profits earned by companies not established in France for tax purposes

Article 235 quater

…iary of income and profits subject to withholding or deductions at source mentioned in articles 119 bis, 182 A bis, 182 B, 244 bis, 244 bis A and 244 bis B may request that the tax paid pursuant to th…

AI translation · Updated 8 Nov 2023Open Article
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