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Showing 62916300 of 56985 articles for Art. 796-0 bis and 796-0 quater

French Monetary and Financial CodeIn force
Section 4: Criminal provisions

Article R784-22

The provisions of the articles mentioned in the left-hand column of the following table shall apply in the Wallis and Futuna Islands, in the wording indicated in the right-hand column of the same tabl…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
VIII bis: Exemption for capital gains realised on the sale of a sole proprietorship or a complete branch of activity

Article 238 quindecies

I. - Capital gains subject to the articles 39 duodecies to 39 quindecies and realised in the context of a commercial, industrial, craft, liberal or agricultural activity on the occasion of the transfe…

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 Commercial codeIn force
Sub-section 1: Remuneration of the administrator

Article A663-4

…debtor falls into two different remuneration brackets based respectively on the number of employees and the amount of turnover, the higher bracket shall be used. Where the debtor falls into two differ…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 220 Z septies

I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
c: Taxation based on actual profits

Article 54 septies

I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Sub-paragraph 2: Allocation of the resources of the inter-municipal equalisation fund.

Article R2573-48

…allocate a fourth part of the fund to the running of the committee secretariat, for both operating and investment purposes. This share may not exceed 0.5 per thousand of the fund's annual resources,…

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
Section III: Taxpayer returns

Article 170

1. With a view to calculating income tax, any person liable to that tax is required to complete and send to the administration a detailed declaration of their income and profits, their family expenses…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Sub-paragraph 2: Acts relating mainly to leases and the management of real estate and landed property

Article A444-108

The lease, transfer, exploitation or sale of mines and quarries (number 84 of table 5) give rise to the collection of an emolument proportional to the stipulated price or, failing that, to the valuati…

AI translation · Updated 4 Nov 2023Open Article
French Commercial codeIn force
Sub-paragraph 2: Acts concerning the protection of family members

Article A444-76

…to the collection of a fee proportional to the capital formed by twenty times the perpetual annuity and ten times the life annuity, according to the following scale:Tranches of basis Applicable rate 0…

AI translation · Updated 4 Nov 2023Open Article
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