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Showing 33513360 of 4400 articles for Art. 787 B & 787 C

French General Tax CodeIn force
XL : Tax credit for arts and crafts

Article 244 quater O

I. - The companies referred to in III and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 septdecies may…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Section 5: Wholesale distribution

Article R5124-59

The company carrying out the activity of wholesaler-distributor declares to the Director General of the Agence nationale de sécurité du médicament et des produits de santé the territory in which each…

AI translation · Updated 2 Nov 2023Open Article
French General Tax CodeIn force
Section II: Tax base

Article 965

The basis of assessment for real estate wealth tax is the net value at 1 January of the year: 1° Of all the property and property rights belonging to the persons mentioned in article 964 as well as to…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 4: Injunctions, emergency measures and other measures

Article L621-14

I. - In the event of the breaches referred to in II of Article L. 621-15, the AMF Board may publish a statement specifying the identity of the natural person or legal entity in question and the nature…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Subtitle I: Public and civil proceedings

Article 2-22

Any association that has been duly registered for at least five years on the date of the events and whose statutory purpose includes the fight against slavery, human trafficking, procuring or social a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 217 undecies

I. - Companies subject to corporation tax with sales of less than 20 million euros in their last financial year may deduct from their taxable income a sum equal to the amount, excluding tax and exclud…

AI translation · Updated 8 Nov 2023Open Article
French Code of civil enforcement proceduresIn force
Paragraph 1: Apprehension in the hands of the person liable to surrender

Article R222-6

In the specific case where the asset has been apprehended in order to be remitted to a pledgee, the act of remittance or apprehension is deemed to constitute a seizure in the custody of the creditor a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IV: Farmers

Article 298 quinquies

I. - The flat-rate refund instituted by article 298 quater benefits:a) To farmers who sell butchery and charcuterie animals defined by decree (1), either to a person liable for value added tax in resp…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4a: Payment of business property tax and additional taxes

Article 1681 quater A

A. The business property tax and additional taxes are collected either under the conditions provided for in Article 1679 quinquies, or, at the taxpayer's request, by means of monthly levies made in ac…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Other sanctions and measures

Article 1840 G

I. - In the event of a breach of the undertaking given by a forestry group under the conditions provided for in 3° of 1 of Article 793 for the improvement of the production and land structure of Frenc…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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