French General Tax CodeIn force
I: Taxable profits and income
Article 237 bis A
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Showing 2381–2390 of 2756 articles for “Art. L232-25”
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I. - No person may carry out the functions mentioned in the first paragraph of article L. 212-1 on a paid or voluntary basis, or in articles L. 223-1 and L. 322-7, nor work with minors in the physical…
I. - The tax credit defined in article 244 quater J is deducted up to one fifth of its amount from the income tax due by the taxpayer in respect of the year during which the credit institution or fina…
The acts of terrorism incriminated by Articles 421-1 to 421-6 of the Penal Code, as well as related offences, shall be prosecuted, investigated and judged according to the rules of this Code subject t…
An annual flat-rate tax is introduced on pylons supporting power lines with a voltage of at least 200 kilovolts. In 2023, the amount of this flat-rate tax is set at €2,800 for pylons supporting power…
I.-In the event of a change in the method for determining the rental value of an industrial building or land pursuant to articles 1499-00 A or 1500, the resulting change in rental value is subject to…
The population to be taken into account for the application of this section is that resulting from the census, increased each year by population increases under conditions defined by decree in the Cou…
The Director General of the Mayotte Regional Health Agency sets the fees for services provided by public health establishments by order. These rates are used as the basis for :1° Invoicing for patient…
Article L. 723-2 reads as follows: "Art. L. 723-2 -I.-The representatives referred to in Article L. 723-1 applicable in New Caledonia must hold positions in the company either as chairman and chief ex…
It is prohibited to employ employees holding a fixed-term employment contract and temporary employees to carry out work exposing them to the following dangerous chemical agents or ionising radiation:…
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