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Showing 731740 of 60229 articles for Art. 35 I-5° bis · CAA Paris 3 October 2019

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

…al aid for specialist and independent press distributors, in the version in force on 29 December 2013, are exempt from business property tax.II. - To benefit from the exemption provided for in I, an e…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 299 bis

…ts IP (internet protocol) address, in compliance with the rules on the processing of personal data; 3° Receipts paid in consideration for the provision of a taxable service defined in 1° of II of Arti…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Special provisions relating to inheritance

Article 802 bis

When the notary, mandated by the heirs, legatees or donees, their guardians or their curators, transmits a copy of the declaration provided for in I of Article 800 by means of an online service made a…

AI translation · Updated 7 Nov 2023Open Article
French Sports CodeIn force
Annexes II

Article Annexe II-2-1

…issued and the most recent educational and financial report submitted to the DIRECCTE (articles L. 6352-11 and R. 6352-23 of the French Labour Code); - provide a copy of the standard training agreemen…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Reduced rate

Article 279 bis

…laints and appeals relating to these decisions are handled by the Minister responsible for culture; 3° a) Transfers of rights relating to pornographic films or films inciting violence and their interp…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Special schemes

Article 730 bis

Transfers by mutual agreement of shares in joint farming groups and limited liability agricultural holdings mentioned in 5° of Article 8 are registered at the fixed duty of 125 €. Disposals by mutual…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Taxable persons - Place of taxation

Article 218 bis

Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the sh…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter II: Special rules applicable throughout the customs territory to certain categories of goods.

Article 215 bis

Those holding or transporting goods referred to in 4 and 5 of article 38 above must, at the first request of customs officers, produce either documents certifying that these goods have been brought in…

AI translation · Updated 8 Nov 2023Open Article
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