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Showing 311320 of 56769 articles for Art. L 144-10 · C. civ. Art. 1709 · Cass. com. 11 May 1971 · Cass. com. 23 March 1999 n° 97-15.000

French General Tax CodeIn force
4: Other penalties and miscellaneous measures

Article 1825 C

Failing completion of the formalities mentioned in 5° of article L. 311-39 of the code of taxes on goods and services and applicable to itinerant distillers, and unless the provisions of article 1808,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1763 C

When the administration establishes that a fonds commun de placement à risques, a fonds professionnel de capital investissement or a société de libre partenariat whose rules or articles of association…

AI translation · Updated 7 Nov 2023Open Article
French Labour CodeIn force
Paragraph 1: Initial risk assessment

Article R4412-97-4

When the location cannot be dissociated from the undertaking of the operation itself for technical reasons communicated by the location operator to the person mentioned in the first paragraph of I of…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
1: Direct taxes and assimilated taxes. Income tax. Corporation tax. Duties and penalties

Article 1663 C

1. The advance payment calculated by the tax authorities under the conditions set out in Article 204 E is paid in twelfths no later than the 15th of each month of the year, in accordance with the proc…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and special schemes.

Article 208 C

I. - Listed property investment companies are defined as joint stock companies listed on a regulated market in accordance with Directive 2004/39/EC of the European Parliament and of the Council of 21…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Other appendices

Article Annexe C

Invoices and statements must contain the following informationNo formalities other than those provided for in the General Tax Code are required for invoices or statements sent as supporting documents.…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
Section I: General information

Article 205 C

When a hybrid entity of a reverse hybrid scheme is incorporated or established in France, its income shall be taxed, as the case may be, either under corporation tax or under the conditions provided f…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIII: Income tax deducted at source

Article 204 C

The advance payment provided for in 2° of 2 of article 204 A is payable:A. - Income subject to income tax in the categories of industrial and commercial profits, agricultural profits, non-commercial p…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Exempt transactions

Article 261 C

The following are exempt from value added tax:1° Banking and financial transactions:a.The granting and negotiation of loans, the management of loans carried out by the person who granted them, securit…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Paragraph 2: Training agreement

Article R211-97

The agreement specifies the arrangements for accommodation, catering and ancillary services. If the beneficiary of the training is a minor, the agreement also sets out the arrangements for supervision…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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