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Showing 561570 of 4102 articles for Art. 787 B

French General Tax CodeIn force
Section XXIa: Tax to finance the local authority support fund

Article 235 ter ZE bis

…persons referred to in 1° to 4° of A of I of Article L. 612-2 of the Monetary and Financial Code, subject to supervision by the Autorité de contrôle prudentiel et de résolution for compliance with the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis-0 A

Companies subject to corporation tax on the basis of their actual profits may benefit from a tax reduction equal to 90% of payments made towards the purchase of cultural property having the status of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
0I bis : Transfers of assets outside France by companies

Article 238 bis-0 I

I. - A company which has transferred or transfers outside France, directly or indirectly, by itself or through a third party, elements of its assets to a person, to a body, in a trust or in a comparab…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 7: Prudential provisions

Article L511-41-1-B

…stitutions and finance companies shall put in place systems, strategies and procedures, which shall be subject to the regular internal control referred to in Article L. 511-55, enabling them to identi…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 1: European investment service providers

Article L532-20-1-B

…ontrôle prudentiel et de résolution or the Autorité des marchés financiers finds that an ISP with a branch in mainland France, Guadeloupe, French Guiana, Martinique, Reunion, Mayotte or Saint-Martin i…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Flat-rate tax on network companies

Article 1599 quater A bis

I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to rolling stock used on the public passenger transport lines mentioned in articles L. 2142-1 and L. 2142-2 of the Transport Code,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Exemption

Article 1594 H-0 bis

The departmental council may, by deliberation, exempt from land registration tax or registration fees the acquisition of housing previously acquired from low-income housing organisations under the con…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 00Ib: Electronic filing of returns

Article 1649 quater B quinquies

The declaration provided for in article 170 and its appendices shall be submitted electronically by taxpayers whose main residence is equipped with internet access.Those taxpayers who indicate to the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIa: Territorial economic contribution rebate

Article 1647 C quinquies B

At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the sum of the territorial economic contribution, the taxes for the costs of cha…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Approved management centres

Article 1649 quater E bis

Members of approved management centres are required to accept payment either by bank card or by cheque. In the latter case, they must make the cheques payable to themselves and not endorse them unless…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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