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Showing 78117820 of 46024 articles for Art. 990 I

French Public Health CodeIn force
Subsection 1: Provisions relating to medical biology laboratories authorised in France

Article D6221-28

For the application of 4° and 5° of I ofArticle 7 of Order no. 2010-49 of 13 January 2010 as amended relating to medical biology, at least one examination per family of medical biology examinations sh…

AI translation · Updated 30 Oct 2023Open Article
French General Tax CodeIn force
4c: Levy on fixed-income investment income and income from European capitalisation bonds or contracts

Article 125 D

I. - Individuals domiciled in France for tax purposes within the meaning of Article 4 B who belong to a tax household whose reference tax income for the penultimate year, as defined in 1° of IV of art…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 217 duodecies

Profits invested in Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, Saint-Martin, Saint-Barthélemy, the Wallis and Futuna Islands and the French Southern and Antarctic Territories may, unde…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
A: Declarations of existence and accounts

Article 286

I.-Any person liable for value added tax must:1° Within fifteen days of commencing its operations, submit to the office designated by an order a declaration in accordance with the model provided by th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIIa: Supplementary apprenticeship contribution

Article 1609 quinvicies

I. - An additional apprenticeship contribution is instituted.This contribution is payable by companies with at least two hundred and fifty employees that are liable for the apprenticeship tax pursuant…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Payment of tax

Article 1681 F

I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…

AI translation · Updated 7 Nov 2023Open Article
French Public Health CodeIn force
Subsection 1: Scope of application

Article R1333-106

I.-Subject to the provisions of Article R. 1333-107, the following are exempt from the authorisation, registration or declaration provided for in Article L. 1333-8: 1° The possession, manufacture, use…

AI translation · Updated 5 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 3: Provisions relating to minimum capital requirements and eligible commitments

Article R613-46-1

I.-For the application of I of Article L. 613-44, eligible commitments are included in the amount of own funds and eligible commitments mentioned in that Article only if they meet the conditions set o…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 38 bis B

I. - Where credit institutions, finance companies or investment firms mentioned in article 38 bis A purchase or subscribe fixed-income securities for a price different from their redemption price, the…

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

Article 75-0 A

1. The exceptional income of a farmer subject to a real taxation system may, by option, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six fol…

AI translation · Updated 8 Nov 2023Open Article
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