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Showing 39513960 of 4400 articles for Art. 787 B & 787 C

French General Tax CodeIn force
4c: Levy on fixed-income investment income and income from European capitalisation bonds or contracts

Article 125 D

I. - Individuals domiciled in France for tax purposes within the meaning of Article 4 B who belong to a tax household whose reference tax income for the penultimate year, as defined in 1° of IV of art…

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
French General Code of Local AuthoritiesIn force
Sub-section 2: Etablissements publics de coopération intercommunale dotés d'une fiscalité propre.

Article L5211-28

I. - Public establishments for inter-municipal cooperation with their own taxation belonging to the following categories receive, from the year in which they first receive the proceeds of their taxati…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
BOOK VII: SPECIAL PROVISIONS APPLICABLE TO MAYOTTE

Article L1711-4

I. - Articles L. 1424-1 to L. 1424-13, L. 1424-17 to L. 1424-19, L. 1424-22, L. 1424-24 to L. 1424-44, L. 1424-46 et L. 1424-48 to L. 1424-50 shall apply in Mayotte from 1 January 2014, subject to the…

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Section V: Technical and financial profit-sharing

Article A132-11

I. - For the operations of each company mentioned in 1° of Article L. 310-1 and of each supplementary occupational pension fund mentioned in Article L. 381-1, in respect of insurance, capitalisation o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 220 quater A

I. - A company formed exclusively for the purpose of purchasing all or part of the capital of a company, under the conditions mentioned in II, may benefit from a tax credit.For each financial year, th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
14° : Tax reduction granted for cash subscriptions to the capital of companies and for subscriptions to shares in innovation investment funds (fonds communs de placement dans l'innovation)

Article 199 terdecies-0 A

I. 1° Taxpayers domiciled in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions made under the same conditions as t…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 1: Common law provisions.

Article D312-1-1

I.-Credit and payment institutions are required to use the following names:A.-List of the most representative services attached to a payment account :1° Subscription to remote banking services (intern…

AI translation · Updated 6 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 2: Public territorial establishments

Article L5219-5

I. - The territorial public establishment, in place and stead of its member municipalities, shall automatically exercise competences in the areas of:1° Urban policy:a) Drawing up a diagnosis of the te…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
4 : Smoothing or spreading devices

Article 75

The income from ancillary activities falling within the category of industrial and commercial profits and that of non-commercial profits earned by a farmer subject to an actual taxation system may be…

AI translation · Updated 8 Nov 2023Open Article
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