French Legislation In English

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Try: L.227-1 SAS governance, L.145-9 bail commercial renewal, L.223-18 gérant removal SARL

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Showing 101110 of 4102 articles for Art. 787 B

French General Tax CodeIn force
II: Actual turnover system

Article 268 bis

I.-This article applies to subscription offers comprising several services, including at least one of the services mentioned in 10° to 12° of article 259 B, which are supplied in return for a fixed pr…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 300 bis

A tax is hereby introduced on the provision, in France, of services for putting people in contact with each other by electronic means with a view to carrying out economic transactions that meet the fo…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: General information

Article 205 B

…purposes of this article and articles 205 C and 205 D, the following definitions shall apply: 1° Hybrid arrangement: a situation in which: a) A payment is made under a financial instrument in respect…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
7: Provisions applicable to impatriates

Article 155 B

I. - 1. Employees and the persons referred to in 1°, 2° and 3° of b of Article 80 ter called from abroad to take up employment with a company established in France for a limited period are not subject…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
V: Departmental Conciliation Commission (See Articles 349 to 350 C of Annex III)

Article 1653 B

…within whose territorial jurisdiction the property is located or registered in the case of ships or boats.Where property forming a single holding is located in several départements, the competent comm…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Hallmarks

Article 524 bis

Exempt from the guarantee hallmark are: a) Articles made before 1838 and those made after that date already bearing former French guarantee hallmarks; b) Articles containing gold, silver or platinum a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 211 bis

…joint ventures that have opted for the capital company tax regime, the partners in name and the members of these companies, in limited liability companies which have not opted for the tax treatment o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Regional planning and development

Article 722 bis

The 2% rate of transfer duty provided for in Article 719 is reduced to 0% for acquisitions of businesses and clienteles made in the zones franches urbaines-territoires entrepreneurs defined in B of 3…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Summary of customers

Article 289 B

I.-Any taxable person identified for value added tax purposes must file, within a period and in accordance with procedures laid down by decree, a summary statement of customers, with their value added…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2 bis: Withholding of income tax at source

Article 119 bis

1. Income from transferable capital falling within the provisions of articles 118,119,238 septies B and 1678 bis give rise to the application of a withholding tax, the rate of which is set by 1 of Art…

AI translation · Updated 8 Nov 2023Open Article
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Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.

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Mariela Petrova

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