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Showing 141150 of 61305 articles for Art. 4°-c and art. 30

French General Tax CodeIn force
3°: Tax credit for contributions paid to trade unions and national professional military associations

Article 199 quater C

Contributions paid to representative employee and civil servant trade union organisations within the meaning of Article L. 2121-1of the Labour Code, as well as to representative national professional…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
C. - Disposal of goods confiscated or abandoned by transaction.

Article 390

1. Confiscated or abandoned items are disposed of or destroyed by the customs department in accordance with the conditions laid down by order of the Minister of the Economy and Finance when the confis…

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

Article 200 quater C

…nefit from an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for the acquisition and installation of an electric vehicle charging system in…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 quinquies C

…meet the conditions set forth in Article 1-1 of Act no. 85-695 of 11 July 1985 on various economic and financial provisions, deducted from net capital gains on disposals of securities made by the com…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VII quater : Deferral of taxation on capital gains realised from property exchange transactions with the State, local authorities and public establishments

Article 238 octies C

…or inter-municipal cooperation or a public establishment or association mentioned in Chapters I, II and IV of Title II of Book III of the Town Planning Code may, on option, not be taxed on the exchang…

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

Article 1724 quater C

…liance is subject to verification are those resulting from the regulations of its country of origin and those applicable to it in respect of its activity in France.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Generalised social contribution levied for the benefit of the Caisse nationale des allocations familiales, the Fonds de solidarité vieillesse and compulsory health insurance schemes

Article 1600-0 C

La contribution sociale généralisée sur les revenus du patrimoine est établie, contrôlée et recouvrée conformément aux dispositions de l'article L. 136-6 of the Social Security Code.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Generalised social contribution levied for the benefit of the Caisse nationale des allocations familiales, the Fonds de solidarité vieillesse and compulsory health insurance schemes

Article 1600-00 C

…article L. 136-5 of the Social Security Code, the generalised social contribution on earned income and replacement income due on foreign source income, provided that, in the case of earned income, it…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VII: Obligations of legal persons

Article 223 quinquies C

I. - 1. A declaration including a country-by-country breakdown of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities m…

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

…ame applies to capital gains realised by international organisations, foreign States, central banks and the public financial institutions of these States where the conditions set out in Article 131 se…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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