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Try: L.227-1 SAS governance, L.145-9 bail commercial renewal, L.223-18 gérant removal SARL

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Showing 91100 of 69831 articles for Art. I-1°-b and b bis

French General Tax CodeIn force
II: Income tax

Article 193 bis

…on, where it is exempt from income tax, is nevertheless taken into account insofar as it would have been taxable, with a view to determining whether the taxpayers concerned are liable to income tax on…

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

Article 691 bis

The deeds of acquisition referred to in A of article 1594-0 G give rise to the collection of a land registration tax or registration duty of 125 €.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4°: Trust

Article 766 bis

…ansfer duties on death, the assets or rights transferred into a trust estate or those that may have been acquired in reinvestment, as well as the fruits derived from the exploitation of these assets o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Professional premises

Article 1498 bis

Taxpayers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Assessment rules

Article 1379 bis

The taxation and assessment rules, as well as those relating to the filing of returns, provided for by this code with regard to direct local taxes for the taxpayers mentioned in the second paragraph o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Taxable income of foreign nationals and persons not resident in France for tax purposes

Article 165 bis

Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
d: Special schemes for agriculture

Article 707 bis

In the event of the eviction of a purchaser, the exercise of the right of pre-emption instituted by articles L. 412-1 to L. 412-13 of the Rural and Maritime Fishing Code, relating to the status of ten…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Turnover taxes and similar taxes

Article 1694 bis

The conditions under which persons subject to the simplified scheme for declaring turnover taxes mentioned in article 302 septies A pay the taxes covered by this scheme are determined under the condit…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Late payment of taxes recovered by tax administration accountants

Article 1731 A bis

The late payment interest provided for in

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Real estate (main residence)

Article 764 bis

Notwithstanding the provisions of the second paragraph of l'article 761, an allowance of 20% is made on the real market value of the property constituting the main residence of the deceased on the day…

AI translation · Updated 7 Nov 2023Open Article
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French legislation in English — Q&A

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Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.

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Mariela Petrova

Mariela Petrova

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