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Showing 2130 of 34794 articles for Art. III bis

French General Tax CodeIn force
Ac: Record-keeping

Article 286 quater

…of the European Union and intended in that State for use under the conditions set out in a and b of III of Article 256. 2. Every taxable person shall keep a register of the goods he transfers or which…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 2: Water and sanitation

Article R2224-19-2

…age volume of water consumed determined under the conditions provided for in the first paragraph of III bis of article L. 2224-12-4.

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis A

I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 quinquies B

…subject to corporation tax under the same conditions if the activity were carried out in France; 1° bis (repealed); 1° ter (repealed); 1° quater The securities mentioned in I or III of article L. 214-…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VII bis : Special equipment tax levied for the benefit of public land establishments and the Corsican Land Office

Article 1607 bis

…aw No. 2019-1479 of 28 December 2019 on the finances for 2020 and the amount mentioned in 1 of B of III of Article 29 of Law No. 2020-1721 of 29 December 2020 on the finances for 2021 may not exceed a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
0I bis : Transfers of assets outside France by companies

Article 238 bis-0 I

…ns of I do not apply to transfers resulting from the performance of insurance contracts or mandates.III. - A decree shall set out the terms and conditions for the application of this article and the r…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis B

Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis C

Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 5: Penalties

Article L621-17

…ons imposed by the Enforcement Committee in accordance with the procedures set out in I, a and b of III and IIIa to V of article L. 621-15.

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 5: Penalties

Article L621-17-1-1

…ons imposed by the Enforcement Committee in accordance with the procedures set out in I, a and b of III and IIIa to V of article L. 621-15.

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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