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Showing 761770 of 60229 articles for Art. 35 I-5° bis · CAA Paris 3 October 2019

French General Tax CodeIn force
a: Public and private documents

Article 637 bis

Deeds for perpetual concessions in cemeteries are exempt from the registration formality.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
6: Payroll tax

Article 1679 bis

Any person, association or body that has not paid the payroll tax for which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Taxpayer returns

Article 172 bis

A decree specifies the nature and content of the documents that must be produced or presented to the administration by real estate companies not subject to corporate income tax that rent out their pro…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 196 bis

…ation of one or more of the events or conditions mentioned in 4 to 6 of article 6, the situation on 31 December of the tax year is taken into account.The family expenses to be taken into account are t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 193 bis

When officials of French nationality of international organisations have income other than the official remuneration they receive in this capacity, this remuneration, where it is exempt from income ta…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Exempt transactions

Article 262 bis

…hese services relating to services performed outside the European Union.(Cf. Instruction 1996-11-20 3L-2-96.)

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Direct taxes and assimilated taxes. Income tax. Corporation tax. Duties and penalties

Article 1663 bis

…n of activity, a partner in a liberal practice company mentioned in Article 2 of Law no. 90-1258 of 31 December 1990 relating to the practice in the form of companies of the liberal professions subjec…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VI: Persons liable for payment of the tax

Article 283 bis

I.-The provisions of this article shall apply, regardless of their place of establishment, to undertakings which, in their capacity as online platform operators, bring persons into contact with each o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VI: Assessment of tax

Article 221 bis

…ate by the item or items disposed of, are taxable in accordance with the regime defined in articles 39 duodecies et seq, if, at the time of the transfer, the revenue of that company does not exceed th…

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

Article 216 bis

Interest and income received after 31 December 1955 on A shares in Société nationale des chemins de fer français which remain blocked after that date in the assets of the former concessionary companie…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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