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Showing 5160 of 1687 articles for Art. BOI-IF-TH-70 n° 250

French General Tax CodeIn force
Section II: Payroll tax

Article 231 bis N

The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Trusts

Article 238 quater N

When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter IX: Slaughter health fees

Article 302 bis N

Any person who has an animal slaughtered in a slaughterhouse pays a slaughter health fee to the State. However, in the case of contract slaughter, the fee is paid by the third-party slaughterer on beh…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section X: Stamp duty levied for the benefit of the French Biodiversity Office

Article 1635 bis N

Open the article to read the full text in English.

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

Article 1636 B nonies

In urban communities, the deliberative councils may decide, by a majority of two-thirds of the communes representing half of the population or half of the communes representing two-thirds of the popul…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Contractual tax exemptions and approvals

Article 1649 nonies A

1. Failure to comply with the undertakings entered into with a view to obtaining administrative approval or failure to comply with the conditions to which the granting of the latter was subject shall…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Id: Certifiers abroad

Article 1649 quater N

For the application of c of 1° of 7 of Article 158, professionals or organisations which do not have a permanent establishment in France but which are established in a Member State of the European Uni…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Title XXII: Referral to the Cour de cassation for an opinion

Article 706-70

The notice shall be sent to the court that requested it, to the public prosecutor at that court, to the first president of the court of appeal and to the public prosecutor where the request does not o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Tax regimes

Article 70

For the application of articles 69, 69 C, 69 D , and 72, account shall be taken of revenue generated by companies and groupings not subject to corporation tax of which the taxpayer is a member, in pro…

AI translation · Updated 8 Nov 2023Open Article
French Code of civil procedureIn force
Chapter II: Incidental claims.

Article 70

Counterclaims or additional claims are admissible only if they are connected to the original claims by a sufficient link. However, a claim for compensation is admissible even in the absence of such a…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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