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Showing 6170 of 1294 articles for Art. 796-0 ter

French General Tax CodeIn force
XXI: Advertising measures

Article 243 ter

Persons subject to the obligations set out in article 242 ter, who pay income from transferable securities mentioned in 3 of article 158 to persons subject to the same obligations and to bodies or com…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4 : Smoothing or spreading devices

Article 75-0 C

…and the following four years: 1° The sums deducted in application of articles 72 D, 72 D bis, 72 D ter and 73, which have not yet been used and added to the immediately taxable profit for the year in…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIIa: Profits on forward financial instruments

Article 150 ter

…fits, non-commercial profits and agricultural profits, net profits realised, directly, through an intermediary or via a trust, on the settlement or disposal for consideration of financial contracts, a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
16° : Real estate investment companies and real estate management companies

Article 139 ter

…de Article 119 bis, insofar as they derive from profits exempt from corporation tax pursuant to 3° ter of article 208, dividends and other income distributed to their shareholders or unit holders: 1°…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VI: Special provisions applicable in the event of transfer, termination or death

Article 202 ter

…202 when companies or organisations placed under the partnership regime defined in articles 8 to 8 ter wholly or partially require to be subject to this regime or if they change their corporate purpo…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 D

…net of the costs and taxes paid by the transferor, and their effective acquisition price by the latter less, where applicable, the tax reductions effectively obtained under the conditions provided fo…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IV: Social debt repayment contributions paid to the social debt repayment fund (Caisse d'amortissement de la dette sociale)

Article 1600-0 J

The rate of the contributions for the repayment of the social debt mentioned in articles 1600-0 G to 1600-0 I is set by the article 19 of order no. 96-50 of 24 January 1996 relating to the reimburseme…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
01: Territoriality

Article 750 ter

…able and immovable property situated in France or outside France, and in particular public funds, interest shares, property or rights making up a trust defined in article 792-0 bis and income capitali…

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

Article 278-0 B

I.-Intra-Community acquisitions and imports of goods, other than works of art, are subject to the rate laid down for the supply of the same goods. II. II - The supply of work under contract is subject…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2 octies : Activities created in defence restructuring zones

Article 44 terdecies

I. - Within the perimeter of the defence restructuring zones referred to in 1° of 3 ter of the article 42 of law no. 95-115 of 4 February 1995 d'orientation pour l'aménagement et le développement du t…

AI translation · Updated 8 Nov 2023Open Article
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