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Showing 301310 of 2824 articles for Art. 796-0 bis & 796-0 ter

French General Tax CodeIn force
Section III: Determination of taxable profit

Article 211 bis

…ns do not apply to: a. (Expired); b. To co-ownership property companies referred to in article 1655 ter. c. To limited liability companies that have opted for the tax regime provided for in Article 23…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 7b: Temporary withholding of cash

Article 67 ter C

The temporary detention order referred to in article 67 ter B may be appealed by the person to whom it is notified and, in the case of a different person, by the owner of the cash, before the presiden…

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

Article 119 bis A

…ed to constitute distributed income subject to the withholding tax provided for in Article 2 of 119 bis any payment, up to the amount corresponding to the distribution of proceeds from units or shares…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
0I bis : Declaration of interest-free repayable advances

Article 1649 A bis

The administrations, establishments, bodies or persons referred to in the first paragraph of

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

Article 1468 bis

…ultiplied, as the case may be, by the annual flat-rate increase coefficient defined in Article 1518 bis or by the coefficient for the annual updating of rental values resulting from the application of…

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

Article 1594 I ter

…residences or holiday villages acquired under the tax exemption scheme provided for by articles 238 bis HA and 238 bis HD as drafted by Article 22 of the Amending Finance Act for 1986 (no. 86-824 of 1…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1a: Exemptions

Article 35 bis

…t the rooms rented constitute the principal residence or temporary residence of the tenant or subletter on a furnished basis, provided that the tenant or subletter can provide evidence of a contract e…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 80 bis

…Code, the difference is taxed as salary and wages for the year in which the option is exercised. II bis -The benefit defined in I, where applicable reduced by the difference mentioned in II, is taxed…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XIX: Social contribution on corporation tax

Article 235 ter ZC

…eed 763,000 euros per twelve-month period. Where a financial year or tax period is less than or greater than twelve months, the allowance is adjusted accordingly. The fraction mentioned in the first p…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter S

I. - The tax credit defined in article 244 quater U is deducted up to one-fifth of its amount from the income tax due by the taxpayer in respect of the year in during which the credit institution or f…

AI translation · Updated 8 Nov 2023Open Article
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