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Showing 361370 of 67538 articles for Art. I · C. com. Art. L 526-1

French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies C

I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4 : Smoothing or spreading devices

Article 75-0 C

I.-At the request of the farmer, the income tax relating to the following income is assessed each year in fifths for the year of cessation and the following four years: 1° The sums deducted in applica…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VII quater : Deferral of taxation on capital gains realised from property exchange transactions with the State, local authorities and public establishments

Article 238 octies C

I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 200 quater C

1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIII: System applicable to investment gold.

Article 298 sexdecies C

1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Sub-section I: Guardianship and succession matters.

Article ANNEXE, art. 20

Any person showing a legitimate interest may request the issue of a copy of the certificate of inheritance.

AI translation · Updated 7 Nov 2023Open Article
French Sports CodeIn force
Annexes II

Article Annexe II-2-1

SPECIFICATIONS Title, position and contact details of declarant :Part 1: GENERAL CLAUSES1-1. - Identification of the training organisation :- company name: name, address, telephone number, e-mail addr…

AI translation · Updated 7 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 Labour CodeIn force
Appendices

Article Annexe I à l'article R4312-1

Technical rules on health and safety applicable to new machines or machines considered as new mentioned in article R. 4312-1 of the Labour Code General principles. 1° The manufacturer of a machine mus…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 38 bis C

By way of exception to the provisions of Article 38, interest rate or currency swaps entered into by credit institutions, finance companies or investment firms referred to in article 38 bis A and whic…

AI translation · Updated 8 Nov 2023Open Article
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