Article 220 E
The tax reduction defined in article 238 bis is deducted from the corporation tax due for the financial year in which the expenditure was incurred. Any excess is used for the payment of corporation ta…
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 11–20 of 5421 articles for “Art. EU Succession — e-Justice”
The tax reduction defined in article 238 bis is deducted from the corporation tax due for the financial year in which the expenditure was incurred. Any excess is used for the payment of corporation ta…
Open the article to read the full text in English.
…sable de l'exercice en cours; les actions reçues en échange sont inscrites au bilan pour la même valeur comptable que celle des titres échangés. When the company disposes of the shares received in thi…
…le, du loto national, des paris mutuels hippiques, des paris sur des compétitions sportives et des jeux de cercle en ligne, à l'exception des rémunérations perçues par les organisateurs et les intermé…
…deduct any value added tax or show the tax on their invoices, fee notes or any other document in lieu thereof. In the event of an invoice, fee note or any other document in lieu thereof being issued…
Taxable persons who apply the provisions of Article 297 A may not show value added tax on their invoices.
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the donor's spouse.
The rate of the real estate security contribution payable when requesting copies of published documents is set at:1° Copies of documents:a) 6 € per registration slip requested;b) 30 € per descriptive…
I. - In the rural revitalisation areas mentioned in article 1465 A, the municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by means of a general…
From 1 January 2015, unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system, under the conditions provided for in I of Article…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More