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Showing 731740 of 2602 articles for Art. 30 oct. 1934

French General Tax CodeIn force
I: Rates

Article 278-0 A

By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…

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
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 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 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
French General Tax CodeIn force
III: Trusts

Article 238 quater J

I. - The provisions of Article 238 quater I do not apply in the event of a transfer of the settlor's rights representing the property or rights transferred into the fiduciary estate carried out as par…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section 0VII bis: Special equipment taxes levied for the benefit of public establishments. Exemption for certain agricultural land

Article 1607 A

I. - Non-built properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908 and not exe…

AI translation · Updated 7 Nov 2023Open Article
French Consumer CodeIn force
Chapter V: Common provisions

Article L455-2

…17, L. 254-9, L. 255-18, L. 671-9 and L. 671-10 du code rural et de la pêche maritime;5° La loi du 30 décembre 1931 tendant à réprimer la fraude dans le commerce de l'essence de térébenthine et des p…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1636 C

The rates of the additional taxes levied for the benefit of the public establishments mentioned in articles L. 321-1 and L. 324-1 of the town planning code are, subject to Article 1636 B octies and th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Determination of taxable income

Article 73 E

I. - Notwithstanding the provisions of Article L. 323-13 of the French Rural and Maritime Fishing Code, the contribution of an asset by a farmer to a Groupement agricole d'exploitation en commun const…

AI translation · Updated 8 Nov 2023Open Article
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