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Showing 27212730 of 28855 articles for Art. 31 May 2005

French General Tax CodeIn force
3°: Depreciation of assets acquired on expiry of a leasing contract

Article 239 sexies C

PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED BEFORE 31 December 1995. The cost price of the asset acquired at the end of a leasing contract is increased by the sums reintegrated pursuant to articles 2…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Flat-rate tax on pylons

Article 1519 A

…axes.The proceeds of the tax are paid to the beneficiaries mentioned in the second paragraph before 31 December of the current year. Any errors or omissions that are the subject of regularisation afte…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Reduction in the rental value of certain properties

Article 1518 A sexies

…rectified bases are taken into account in the general tax rolls.III.-.For premises that benefit on 31 December 2020 from II of this article, the reduction is recalculated, for the remaining years, af…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Paragraph 1: Elections (R)

Article R1424-12

…istrative and technical commission of the fire and rescue services, provided for in article L. 1424-31, takes place by proportional voting with the largest remainder within the five separate electoral…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
1: Direct taxes and assimilated taxes. Income tax. Corporation tax. Duties and penalties

Article 1668

…ing advance payments.However, the amount of the last instalment paid in respect of a financial year may not be less:a) For companies with a turnover of between 250 million euros and 1 billion euros du…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
TITLE V: Provisions applicable in the Wallis and Futuna Islands.

Article R950-1

…TLE II.-TRADERS' TITLEChapter I.-Definition and statusArticles R. 121-1 to R. 121-5Decree No. 2007-431 of 27 March 2007Chapter III.-General obligations of tradersArticle R. 123-1Decree No. 2020-11…

AI translation · Updated 4 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Section 1: Prior possession of a long-stay visa

Article L412-2

…temporary residence permit bearing the wording "mobile ICT trainee" provided for in article L. 421-31; 2° The temporary residence permit bearing the wording "private and family life" provided for in…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VII: Obligations of legal persons

Article 223

1. Legal entities and associations liable to corporation tax are required to file the declarations provided for the basis of assessment of income tax in respect of industrial and commercial profits (r…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 1: Financial holding companies and parent companies of finance companies

Article L517-5

…533-2-3, L. 533-4-1, L. 571-4, L. 612-20 to L. 612-21, L. 612-23-1, L. 612-24 to L. 612-27, L. 612-31 to L. 612-35, L. 612-39, L. 612-40, L. 612-44 and L. 613-24 under conditions specified by order o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1456

…hares to enable the cooperative members to hold at least 50% of the company's capital no later than 31 December of the seventh year following the year of conversion into a société coopérative de produ…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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