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Showing 77617770 of 7775 articles for Art. Aut. conc. n° 11-DCC-32

French General Tax CodeIn force
IV: Taxation of income and capital gains in the event of transfer of domicile outside France

Article 167 bis

I. - 1. Taxpayers who have been domiciled in France for tax purposes for at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respe…

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

Article 150-0 B ter

I. - Taxation of the capital gain realised, directly or through an intermediary, in connection with a contribution of transferable securities, corporate rights, securities or rights relating thereto a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 156

Income tax is based on the total amount of annual net income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax ho…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Annexes III

Article Annexe III-21-1

CIVIL LIABILITY INSURANCE POLICYFOR PUBLIC SPORTS EVENTS (art. A. 331-24 and A. 331-25) General terms and conditions This contract is governed by the French Insurance Code and by the general and speci…

AI translation · Updated 7 Nov 2023Open Article
French Public procurement codeIn force
Section 1: General provisions

Article R2651-1

Subject to the adaptations provided for in this Title, the following provisions shall apply in the Wallis and Futuna Islands to public contracts concluded by the State or its public establishments, su…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
12° : Tax reduction for certain overseas investments

Article 199 undecies B

…as well as, where applicable, tourist restaurants classified on the date of publication of the loi n° 2009-888 du 22 juillet 2009 de développement et de modernisation des services touristiques;c) Con…

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

Article 217 undecies

…e are applicable to investments made or subscriptions paid from the date of promulgation of the loi n° 2009-594 du 27 mai 2009 pour le développement économique des outre-mer, with the exception of inv…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
12° : Tax reduction for certain overseas investments

Article 199 undecies C

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AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 3: Operating rules

Article L621-5-3

I. - A fixed fee is payable by persons subject to the supervision of the Autorité des marchés financiers, where provided for by law or regulation, in the following cases: 1° In the event of publicatio…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39

1. Net profit is established after deduction of all expenses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings lease…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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