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Showing 4150 of 52951 articles for Art. 80 bis IV al. 2

French General Tax CodeIn force
Section V: Calculation of tax

Article 219 bis

Notwithstanding the provisions of article 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establis…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Actual turnover system

Article 268 bis

…ion offers comprising several services, including at least one of the services mentioned in 10° to 12° of article 259 B, which are supplied in return for a fixed price, when they are made up of severa…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Reduced rate

Article 279 bis

…for in the article 14 of law no. 49-956 of 16 July 1949 on publications intended for young people ; 2° Pornographic theatrical performances, as well as transfers of rights relating to these performanc…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIa: Withholding of copyright tax

Article 285 bis

1. Publishers, collective rights management organisations and producers who pay the rights referred to in 2 of III of article 293 B must, except where the author has waived this arrangement pursuant t…

AI translation · Updated 8 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 A

I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…

AI translation · Updated 8 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

Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…

AI translation · Updated 8 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 C

Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Fire insurance policies taken out by deceased persons - Notice to be given by insurers

Article 805

…epartment of residence, a notice stating: 1° The name or business name and domicile of the insurer; 2° The surname, first names and domicile of the insured, as well as the date of his death or the dea…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Paragraph 2: Effects of acceptance of the succession up to the amount of the net assets.

Article 802

…eptance up to the amount of net assets, estate creditors and legatees of sums of money retain exclusive rights of pursuit over the assets mentioned in the first paragraph of Article 798.

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Paragraph 2: Effects of acceptance of the succession up to the amount of the net assets.

Article 803

The costs of sealing, inventorying and accounting are borne by the estate. They are paid as preferential partition costs.

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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