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Showing 641650 of 2313 articles for Art. 763 and 764 · CGI Art. 973

French General Tax CodeIn force
2°: Payment of tax

Article 223 N

1. Each company in the group is required to pay the advance payments provided for in Article 1668 for the twelve-month period starting from the beginning of the financial year in respect of which this…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Overall capital gains or losses

Article 223 D

…sum of the net long-term capital gains or losses of each of the companies in the group, determined and taxable in accordance with the procedures set out in articles 39 duodecies to 39 quindecies.The…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
5°: Consequences of a company leaving the group or ceasing to be a group company

Article 223 S

…oup during the period of application of the regime defined in article 223 A or in article 223 A bis and which may still be carried forward at the end of this period may be offset by the company which…

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

Article 231 bis U

The remuneration paid by the industrial technical centres mentioned in article L. 521-1 of the research code is exempt from payroll tax.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Annual tax on vacant dwellings.

Article 232

…on is applicable:1° In communes belonging to a continuous urbanisation zone of more than fifty thousand inhabitants where there is a marked imbalance between the supply of and demand for housing resul…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Miscellaneous taxes

Article 235 ter ZAA

…ome, at the rates mentioned in Article 219, for financial years ending on or after 31 December 2011 and until 30 December 2016.This contribution is equal to 10.7% of the corporation tax due, determine…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 quaterdecies

…bution provided for in article 234 nonies, based on the amount of net revenue defined in article 29 and received during the calendar year in respect of the rental, is paid by this person or body, to t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XX: Tax on financial transactions

Article 235 ter ZD

…n for consideration of a capital security, within the meaning of Article L. 212-1 A of the Monetary and Financial Code, or an equivalent capital security, within the meaning of article L. 211-41 of th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section I: Withholding taxes and levies on certain income and profits earned by companies not established in France for tax purposes

Article 235 quinquies

I.-The beneficiary of the income and sums subject to the withholding tax provided for in article 119 bis (2) and articles 182 A bis and 182 B may request that the tax thus paid be refunded to him, in…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section IIa: Annual tax on office premises, commercial premises, storage premises and parking areas levied in the Ile-de-France region

Article 231 ter

I. - An annual tax on office premises, commercial premises, storage premises and parking areas is levied, within the territorial limits of the Ile-de-France region, made up of Paris and the départemen…

AI translation · Updated 8 Nov 2023Open Article
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