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Showing 3140 of 29738 articles for Art. Décret n° 2019-1333 du 11 décembre 2019

French General Tax CodeIn force
D: Tax base

Article 1388 nonies

…mpanies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, the rate of which is set each year by decree, up to a limit of 10%, when these properties a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1e: Taxpayers carrying on their professional activity within the framework of a partnership

Article 151 nonies

…es 8 and 8 ter, subject in his name to income tax in the category of actual agricultural profits, industrial or commercial profits or non-commercial profits, his rights or shares in the company are co…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XVII ter: Taxation of real estate investment funds

Article 239 nonies

…be acting in a professional capacity, within the meaning of IV of Article 155 of this code, on the due date for filing the declaration mentioned in Article 170 preceding the distribution of the capit…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 80 nonies

Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to sala…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter IIa: Operational reserve of the customs administration

Article 52 nonies

…e applicable, from the protection set out in Chapters I, III and IV of Title III of the same Book I during the periods of employment or training for which they have been called up.

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter III: Immunities, safeguards and obligations of customs officials.

Article 59 novodecies

Customs officers and officers of the national police and the national gendarmerie responsible for border policing missions may communicate to each other, on request or spontaneously, all information a…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter III: Immunities, safeguards and obligations of customs officials.

Article 59 nonies

…quest or spontaneously, with all information and documents held or collected in the course of their duties relating to petroleum products.

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 2b: Debt collection disputes

Article 349 nonies

Any dispute relating to the recovery of sums in application of this code must be addressed to the accounting officer responsible for recovery within two months of notification of the debt recovery act…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIII: Income tax deducted at source

Article 204 N

The declarations, options or requests provided for in IV of article 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 220 N

The tax credit defined in article 244 quater M is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter L.

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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