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Showing 331340 of 2824 articles for Art. 796-0 bis & 796-0 ter

French General Tax CodeIn force
Section VII: Obligations of legal persons

Article 223 bis

To benefit from the provisions of Article 219 ter, relating to the taxation of compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stocks,…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 7a: Joint investigation teams

Article 67 ter A

I. - 1. With the prior agreement of the Minister for Justice and the consent of the other Member State(s) concerned, the public prosecutor may authorise, for the purposes of a customs procedure, the c…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Taxpayer returns

Article 172 bis

…he foregoing provisions do not apply to co-ownership property companies referred to in article 1655 ter. (1) Annex III, art. 46 B to 46 D.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Taxable persons - Place of taxation

Article 218 bis

…e of profits corresponding to the rights they hold, under the conditions set out in articles 8,8 quater, 8 quinquies and 1655 ter, in their capacity as full or limited partners or members of companies…

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

Article 163 bis E

The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Direct taxes and assimilated taxes. Income tax. Corporation tax. Duties and penalties

Article 1663 bis

…latory status or whose title is protected or a partner in a company referred to in articles 8 and 8 ter, carrying on a liberal profession, in order to practice his profession there, the payment of the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Solidarity between spouses and partners in a civil solidarity pact

Article 1691 bis

…ement et des pénalités afférentes.4° De la taxe d'archéologie préventive mentionnée à l'article 235 ter ZG.II. - 1. Divorced or separated persons may apply to be relieved of the payment obligations se…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis

…subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational, scientific, social, humanitarian, sporting, family or cultur…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
9°: Borrowings issued by the State

Article 132 bis

1 The withholding tax provided for in 1 of article 119 bis and the levy provided for in I of article 125 A interest, arrears and all other proceeds from bonds, public bills and other negotiable debt s…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XX: Tax on financial transactions

Article 235 ter ZD

…ing of Article L. 211-17 of the same code, and that this security is issued by a company whose registered office is located in France and whose market capitalisation exceeds one billion euros on 1 Dec…

AI translation · Updated 8 Nov 2023Open Article
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