French General Tax CodeIn force
Section V: Calculation of tax
Article 220 C
…ted from the corporation tax payable by the company under the conditions set out in Article 199 ter C.
AI translation · Updated 8 Nov 2023Open Article
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 11–20 of 44505 articles for “Art. 680 · C. civ. Art. 1589-2”
…ted from the corporation tax payable by the company under the conditions set out in Article 199 ter C.
…amount of the taxable amount retained in that State (1).(1) Provisions in force on 1 January 1993, art. 121 of the law.
The place of supply of the following services is also deemed to be in France when they are supplied to non-taxable persons and the actual use or exploitation of these services takes place in France:1°…
…ees as well as the management of credit guarantees carried out by the person who granted the credit;c. Transactions, including negotiation, relating to deposits of funds, current accounts, payments, t…
The option mentioned in Article 260 B does not apply: 1° Transactions carried out by affiliates of the central body of savings banks and banques populaires, as well as their groupings, between themsel…
I.-Taxable persons who have in France the seat of their economic activity or a permanent establishment or, failing that, their domicile or habitual residence, with the exception of permanent establish…
The exemption referred to in I and IV of article 293 B is not applicable:1° To the transactions referred to in I of article 257 ; 2° To the transactions referred to in Article 298 bis ; 3° To transact…
The advance payment provided for in 2° of 2 of article 204 A is payable:A. - Income subject to income tax in the categories of industrial and commercial profits, agricultural profits, non-commercial p…
Taxable persons and non-taxable legal entities likely to benefit from the provisions of 2° of I of Article 256 bis may, at their request, pay the tax on their intra-Community acquisitions. The option…
1. The provisions of articles 210 A and 210 B apply to transactions exclusively involving legal entities or bodies liable for corporation tax. 2. These provisions only apply to mergers, demergers and…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More