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Showing 78317840 of 67746 articles for Art. L 581-4 and R 581-22

French General Tax CodeIn force
2: Determination of taxable profits

Article 43 bis

Companies which, having subscribed to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increases, have waived, w…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2c: Marine fishing companies

Article 44 nonies

The taxable profits of small-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of act…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Section 1: High Council for the Paramedical Professions.

Article D4381-4

The High Council of the Paramedical Professions meets at least twice a year when convened by its chairman. A meeting is convened automatically when requested by the Minister for Health or by one third…

AI translation · Updated 2 Nov 2023Open Article
French Commercial codeIn force
Preliminary chapter: The commission for the examination of commercial practices

Article D440-4

When examining a particular area of activity, the Trade Practices Review Board may call a representative of the suppliers and a representative of the distributors in the area of activity in question t…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
2a: Special provisions for certain new companies

Article 44 sexies

I. Companies subject by right or by option to an actual system of taxation of their results and which carry on an industrial, commercial or craft activity within the meaning of article 34 are exempt f…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2i: Companies located in rural regeneration areas

Article 44 quindecies

I. - In the rural regeneration areas mentioned in article 1465 A, businesses that are created or taken over between 1 January 2011 and 31 December 2023, subject by right or by option to an actual taxa…

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

Article 4 A

Persons whose tax domicile is in France are liable for income tax on all their income. Those whose tax domicile is outside France are liable for this tax solely on their French-source income.

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

Article 4 bis

Sont également passibles de l'impôt sur le revenu:1° (Abrogated);2° Les personnes de nationalité française ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou r…

AI translation · Updated 8 Nov 2023Open Article
French Code of civil procedureIn force
Section VIII: The European Certificate of Succession

Article 1381-4

A decision to issue or refuse to issue a European Certificate of Succession may be referred to the president of the judicial court within whose jurisdiction the office of this public officer is locate…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2 octies : Activities created in defence restructuring zones

Article 44 terdecies

I. - Within the perimeter of the defence restructuring zones referred to in 1° of 3 ter of the article 42 of law no. 95-115 of 4 February 1995 d'orientation pour l'aménagement et le développement du t…

AI translation · Updated 8 Nov 2023Open Article
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