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Showing 481490 of 1294 articles for Art. 796-0 ter

French Sports CodeIn force
Annexes III

Article Annexe III-17 c (art. A322-91)

Exploration conditions for nitrox diving in the natural environmentSPACESSUPERVISED DIVINGSCUBA DIVINGMinimum skillsof supervised diversMaximum numberof the group(not including the person supervisingt…

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

Article 8 bis

The members or shareholders of the companies referred to in Article 1655 ter are personally subject to income tax for the portion of corporate income corresponding to their rights in the company.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
A: Periodic updating of the rental value of built and unbuilt properties

Article 1516

…icle 1496, industrial establishments mentioned in article 1499 and premises whose rental value is determined under the specific conditions set out in article 1501 as well as that of non-built properti…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Sub-paragraph 3: Acts relating mainly to contracts and agreements connected with economic activity

Article A444-161

Releases (numbers 164 to 166 in table 5) give rise to the collection of a proportional fee:1° In the case of a pure and simple release or in the cases provided for in articles 1346 and 1346-2 of the C…

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis B

…n the meaning of article 4 B or by legal entities or bodies, whatever their form, having their registered office outside France, are determined in accordance with the procedures set out in articles 15…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 6b: SME Innovation Account

Article L221-32-5

…e of the positions mentioned in the second to fourth paragraphs of a of 2° of II of article 150-0 D ter of the General Tax Code within the company mentioned in 1° of this I for at least twenty-four mo…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Sub-paragraph 1: Deeds concerning the transfer of assets by succession or gift

Article A444-65

Transfers of successive rights (numbers 11 and 12 of table 5) give rise to the collection of a proportional fee:1° According to the following scale, in the case of the transfer of successive rights en…

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
j: Contributions or premiums paid to people's pension savings plans or under certain compulsory or optional supplementary pension schemes or in respect of supplementary guarantees under pension savings plans.

Article 163 quatervicies

…ursuant to 2° of Article 83 or to retirement savings plans which are in respect of retirement, 2°-0 ter including employer payments, deductible contributions or premiums pursuant to 1° of II of Articl…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Sub-paragraph 2: Innovation mutual funds.

Article D214-61

The maximum number of employees referred to in Article L. 214-30 is determined in accordance with the provisions of Article 235 ter E of the General Tax Code.

AI translation · Updated 6 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
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Mariela Petrova

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