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Showing 751760 of 2004 articles for Art. 29 oct. 2024

French General Tax CodeIn force
III: Exempt transactions

Article 261 A

Services essential to the use of movable or immovable property and provided to their members by legal entities designated in article 239 octies in return for, independently of contributions, the stric…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Abolition of tax benefits for businesses in the event of non-compliance with value added tax reporting obligations

Article 302 nonies

The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…

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

Article 278-0 A

…on are subject to the special rates provided for in articles 281 quater to 281 octies or in article 298 septies, the incidental elements are subject to their own rate determined under the conditions p…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Reduced rate

Article 278 quater

Value added tax is levied at the rate of 10% on supplies of magistral preparations, officinal products and medicines or pharmaceutical products intended for use in human medicine and covered by the ma…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 00Ib: Electronic filing of returns

Article 1649 quater B quinquies

…o file their income tax returns electronically and pay their taxes electronically until 31 December 2024.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 220 Q

The tax credit defined in article 220 octies is deducted from the corporation tax payable by the company in respect of the financial year during which the expenses defined in III of the same article w…

AI translation · Updated 8 Nov 2023Open Article
French Labour CodeIn force
Section 1: Financing of vocational training

Article L6523-1-5

…contributions mentioned in 2° to 4° of I of Article L. 6131-1 and, where applicable, from 1 January 2024, those mentioned in 5° of the same I, as well as the contributions mentioned in II of Article L…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
2: Income from bonds

Article 119

Income is determined: 1° For bonds, participating securities, public bills and loans, by the interest or income distributed during the year; 2° For lots, by the amount of the lot itself; 3° For redemp…

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

Article 209 quater D

Profits placed under the exemption regime subject to reinvestment provided for in article 238 octies are attached to the results of the current financial year when they are distributed. They are retai…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Paragraph 4: Companies or organisations exploiting a medicinal product or a product mentioned in Article R. 5121-150

Article R5121-171

If the coordination group agrees, at the end of the single assessment procedure for periodic safety update reports provided for in Article 107g(1) of Directive 2001/83/EC of the European Parliament an…

AI translation · Updated 2 Nov 2023Open Article
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