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Showing 48914900 of 63960 articles for Art. I-1°-c

French General Tax CodeIn force
3: Income from securities issued outside France and similar income

Article 123

With regard to funding securities issued by foreign States, the taxable event is deferred to the time of the first negotiation of these securities. In this case, the taxable income is determined by th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
19°: Urban development zones

Article 148

Dividends, interest, arrears and all other income from foreign securities which French insurance and reinsurance companies are obliged to deposit and keep on deposit abroad, in order to constitute sur…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3: Non-deduction of income tax

Article 153

For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4: Deduction of spouse's salary

Article 154

I. For the purposes of determining industrial and commercial profits and the profits of non-commercial professions, the salary of the spouse actually participating in the exercise of the profession ma…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Assessment of built properties

Article 1501

I. - Special valuation procedures may be laid down by decree in the Conseil d'Etat for categories of premises, establishments or installations of an industrial or commercial nature, where there are pr…

AI translation · Updated 7 Nov 2023Open Article
French Labour CodeIn force
Paragraph 1: Public policy

Article L3121-1

Effective working time is the time during which the employee is at the employer's disposal and complies with the employer's instructions, without being free to pursue personal interests.

AI translation · Updated 7 Nov 2023Open Article
French Labour CodeIn force
Paragraph 1: Public policy

Article R3121-1

In the case of unhealthy and dirty work, the time spent in the shower in application of article R. 4228-8 is paid at the normal rate for working hours without being taken into account when calculating…

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1476

I. - The business property tax is assessed in the name of the persons carrying out the taxable activity, under the conditions laid down for direct taxation, subject to the same penalties or appeals.II…

AI translation · Updated 7 Nov 2023Open Article
French Sports CodeIn force
Paragraph 2-1: Establishing the biological profile of athletes falling within the scope of Article L. 230-3

Article R232-67-10-1

In the light of the initial findings of the expert referred to in the last paragraph of article R. 232-67-10, the head of the athlete's passport management unit may recommend to the director of the te…

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Title VI: Freedom of establishment and freedom to provide Community services

Article A362-1

I. - The required information referred to in article L. 362-1 must be written in the French language and include the following information: a) The name and address of the company's registered office ;…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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