French General Tax CodeIn force
VII A: Stamp duties
Article 1723 ter-0 A
The stamp duty provided for in
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Showing 1501–1510 of 2313 articles for “Art. L 242-1 · Cass. 2e civ. 4 February 2010 n° 09-13.003 · Cass. 2e civ. 1 July 2010 n° 09-14.379 · CAA Nantes 8 October 2015 n° 14NT01415 · CGI Art. 154 bis”
The stamp duty provided for in
1. When the tax authorities are informed, as part of the fight against undeclared lucrative activities that undermine public order and public security and under the conditions set out in articles L. 8…
When one of the members of the tax household no longer has income or profits in one of the categories mentioned in article 204 C in respect of the current year, it may request to no longer pay the por…
1. (not applicable).2. Group companies may not benefit from the tax credit mentioned in articles 220 quater and 220 quater A.3. Deductions made by group companies under the provisions of II of article…
Tobacco sales clerks found to have adulterated manufactured tobaccos by adding or mixing heterogeneous materials shall be dismissed, without prejudice to the penalties laid down in this Code for breac…
The trust shall be the subject of a declaration of existence by the trustee under conditions and within time limits set by decree.
I. - Agricultural businesses benefit from a tax credit in respect of each of the years 2011 to 2025 during which at least 40% of their revenue comes from activities mentioned in Article 63 under the o…
When securities, mentioned in Articles 5 and 6 of Law no. 86-912 of 6 August 1986 or the profit participation certificates referred to in amended Article 1 of the same law, appear on the balance sheet…
The provisions of Article 150-0 B shall apply to capital gains realised from 21 July 1993, the date of publication of privatisation law no. 93-923 of 19 July 1993, on the exchange of the securities re…
I. - The companies referred to in III and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 septdecies may…
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