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Showing 891900 of 2313 articles for Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies

French General Tax CodeIn force
I: Taxable profits and income

Article 237 sexies

…relating to receivables and debts arising from the date of entry into force of loi n° 2001-420 du 15 mai 2001 relative aux nouvelles régulations économiques.

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

Article 237 bis A

Open the article to read the full text in English.

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

Article 237 septies

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

Article 237 ter

Sums paid by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purpo…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXI: Advertising measures

Article 243 bis

…spect of these same financial years eligible for the 40% allowance mentioned in 2° of 3 of Article 158 as well as that of distributed income not eligible for this allowance, broken down by category of…

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 A

…d other measures and which is not an uncooperative State or territory within the meaning of Article 238-0 A. This exemption applies on the twofold condition that the sale takes place no later than 31…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIV bis: Sociétés civiles de moyens

Article 239 quater A

Les sociétés civiles de moyens définies à Article 36 of law no. 66-879 of 29 November 1966 does not fall within the scope of corporate income tax, even when these companies have adopted the status of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIV ter : Tax regime for public interest groups

Article 239 quater B

…t groupings formed and operating under the conditions provided for in Chapter II of the loi n° 2011-525 du 17 mai 2011 de simplification et d'amélioration de la qualité du droit do not fall within the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIV quinquies: Tax regime for health and social cooperation groups and their members

Article 239 quater D

The healthcare cooperation groupings mentioned in articles L. 6133-1 and L. 6133-4 of the Public Health Code and the social and medico-social cooperation groupings mentioned in

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XVII ter: Taxation of real estate investment funds

Article 239 nonies

…l in respect of the assets mentioned in b of 1° of II of the same article L. 214-81;c) In articles 150 UC to 150 VH and article 244 bis A, for capital gains from the sale for valuable consideration of…

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