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Showing 45114520 of 35258 articles for Art. Aut. conc. n° 16-D-24 du 8 Nov 2016

French Monetary and Financial CodeIn force
Section 3: Organisational requirements

Article L420-8

…y other instruments in accordance with the provisions of Commission Delegated Regulation (EU) 2017/588 of 14 July 2016 supplementing Directive 2014/65/EU of the European Parliament and of the Council…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Sub-paragraph 3: Special rules relating to real estate investment funds

Article L214-80

…n which the real estate investment trust holds a direct or indirect interest are covered by article 8 of the General Tax Code, are not liable, automatically or by option, to corporation tax or an equi…

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

Article 163-0 A ter

…may, at the express and irrevocable request of their beneficiary, be divided equally over the year during which the taxpayer disposed of them and the following three years.The exercise of this option…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 00Ib: Electronic filing of returns

Article 1649 quater B quinquies

…rn electronically use the other means provided for in the first paragraph of 1 of article 173.Individual taxpayers who reside in areas where no mobile service is available are exempt from the obligati…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 00Ib: Electronic filing of returns

Article 1649 quater B bis

A company's declarations intended for the administration and submitted electronically, on a compulsory or optional basis, are transmitted in accordance with conditions laid down by decree.Declarations…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 00Ib: Electronic filing of returns

Article 1649 quater B ter

The provisions of Article 1649 quater B bis apply to declarations filed by individuals with the tax authorities (1).

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 00Ib: Electronic filing of returns

Article 1649 quater B quater

…lose of the financial year. By way of derogation from the provisions of the previous paragraph, if, during this period, the conditions are once again met at the close of a financial year, this obligat…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIa: Territorial economic contribution rebate

Article 1647 C quinquies B

…sum of the territorial economic contribution, the taxes for the costs of chambers of commerce and industry and for the costs of chambers of trade and crafts and the flat-rate tax on network businesses…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VIIa: Transitional tax relief

Article 1647 C quinquies C

…legal period for lodging a claim provided for the business property tax, the business property tax, due by businesses in respect of 2010 and 2011, for the amount issued for the benefit of the local au…

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

Article 1649 quater E bis

Members of approved management centres are required to accept payment either by bank card or by cheque. In the latter case, they must make the cheques payable to themselves and not endorse them unless…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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