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Showing 6170 of 19020 articles for Art. 5° bis

French General Tax CodeIn force
4°: Capital financing of long-term electricity supply companies

Article 238 bis HZ bis

A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
A: Respective scope of application of registration duty and land registration tax

Article 662

…to the merged formality, the deeds referred to in 1 of article 635 ;2° The acts referred to in 1°, 5°, 7° and 7° bis of 2 of article 635 and in article 636 and generally all deeds voluntarily submitt…

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Subsection 1: Provisions applicable to insurance undertakings.

Article R332-3

…ding a maximum of 10% for the group formed by:a) Shares in foreign insurance companies mentioned in 5° bis of article R. 332-2 ;b) The shares and units referred to in 6°, 7° to 7°c and 9°d of article…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis

…r private, general interest, not-for-profit higher education or artistic education establishments;c bis) Consular higher education establishments mentioned in l'article L. 711-17 of the Commercial Cod…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
A bis: Identification of persons who no longer meet the conditions for benefiting from the special scheme provided for in 2° of I of article 256 bis

Article 286 bis

The persons mentioned in 2° of I of article 256 bis must declare that they are making intra-Community acquisitions of goods as soon as they no longer meet the conditions that allowed them not to be su…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 2: The High Council for Financial Stability

Article L631-2-1

…er-cyclical cushion provided for in 1° of II of Article L. 511-41-1 A and in Article L. 533-2-1 ;4° bis It may, on a proposal from the Governor of the Banque de France, require the persons mentioned i…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
14° bis : Inheritance tax. Exemption for property and property rights located in Corsica

Article 1135 bis

I. - Subject to the provisions of II, for successions opened between the date of publication of loi n° 2002-92 du 22 janvier 2002 relative à la Corse and 31 December 2012, immovable property and immov…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
5: Building lease

Article 33 bis

Subject to the provisions of article 151 quater, rents and services of any kind that constitute the price of a construction lease entered into under the conditions provided for by the

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Subsection 1: Provisions applicable to insurance undertakings.

Article R332-2

…Code or by a body governed by foreign law with an equivalent object;c) Participating securities ;2° bis Short-term negotiable securities remunerated at a fixed rate or indexed to a rate customary on t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
21° : Allocation of the tax reduction for donations to charities provided for in article 238 bis

Article 200 bis

The tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respec…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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