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Showing 201210 of 2824 articles for Art. 796-0 bis & 796-0 ter

French General Tax CodeIn force
32°: Tax credit for students to finance their higher education

Article 200 terdecies

…olled in a course of higher education entitle them to an income tax credit in respect of the loan interest paid by these persons in respect of the first five annual repayments. Interest on loans that…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Income and capital gains distributed by a property investment fund

Article 242 ter B

…du II de l'article 239 nonies, are required to declare, on the declaration mentioned in article 242 ter, the identity and address of the beneficiaries and details of the amount taxable under the rules…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Income tax deducted at source

Article 182 A ter

I. - 1. The benefits defined in I of Article 80 bis and in I of Article 80 quaterdecies from a French source, give rise to the application of a withholding tax on the sale of the corresponding securit…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
A bis: Identification of persons who no longer meet the conditions for benefiting from the special scheme provided for in 2° of I of article 256 bis

Article 286 bis

The persons mentioned in 2° of I of article 256 bis must declare that they are making intra-Community acquisitions of goods as soon as they no longer meet the conditions that allowed them not to be su…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
E: Exemptions, special rebates and tax reductions

Article 1391 B ter

…in a of 1° of the same IV and increased by the amount:a) Of the sums mentioned in a of 18° and 18° bis of article 81 and the sums due to employees mentioned in l'article 163 bis AA, subject to the av…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XXIII: Levy on certain property profits made by individuals or companies with no establishment in France

Article 244 bis

…s when they are domiciled, established or incorporated outside France in a non-cooperative State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the sam…

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

Article 8 ter

The members of sociétés civiles professionnelles constituted for the joint practice of the profession of their members and operating in accordance with the provisions of loi n° 66-879 du 29 novembre 1…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1a: Exemptions

Article 35 ter

Individuals who sell electricity produced from installations with a power output not exceeding 3 kilowatts peak, which use the sun's radiative energy, are connected to the public network at no more th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
5: Building lease

Article 33 ter

I. - Where the lease price consists, in whole or in part, of the delivery of real estate or securities under the conditions provided for in the first paragraph of

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 38 ter

…ry and Financial Code, the sums corresponding to the share of the rent taken into account for the determination of the agreed sale price for the acceptance of the unilateral promise of sale does not c…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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