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Showing 261270 of 52239 articles for Art. 35 I 5° bis

French General Tax CodeIn force
II: Actual turnover system

Article 268 bis

I.-This article applies to subscription offers comprising several services, including at least one of the services mentioned in 10° to 12° of article 259 B, which are supplied in return for a fixed pr…

AI translation · Updated 8 Nov 2023Open Article
French Labour CodeIn force
Subsection 1: Contributions to the account

Article L6323-35

The period of absence of the disabled person for maternity leave, paternity leave and childcare leave, adoption leave, parental presence leave, family support leave or parental education leave, or for…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
c: Rules common to movable and immovable property

Article 762 bis

For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Solidarity between spouses and partners in a civil solidarity pact

Article 1691 bis

I. - Spouses and partners bound by a civil solidarity pact are jointly and severally liable for payment of:1° Income tax where they are subject to joint taxation;2° Council tax on second homes and oth…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Tax penalties

Article 1798 bis

I. - The following are punishable by a fine of €100 to €750:1° Failure to submit to the administration or to keep the accounts mentioned in 6° of Article L. 311-39 of the code of taxes on goods and se…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Tax penalties

Article 1795 bis

Any manoeuvre whose purpose or result is to misuse the quota system for rums and tafias provided for in article 362 and its implementing legislation is punishable by the penalties set out in I of Arti…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis A

I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis B

Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis C

Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1458 bis

I. - Establishments that sell periodicals to the public as agents registered with the commission referred to in Article 26 of Law No. 47-585 of 2 April 1947 on the status of newspaper and periodical p…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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