Article 1965 E
1. The special tax on insurance agreements and penalties paid in error may be refunded. 2. The tax duly paid may only be refunded in the event of cancellation, annulment or judicial resolution of the…
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 871–880 of 2313 articles for “Art. R 144-1 · CGI Art. 1684”
1. The special tax on insurance agreements and penalties paid in error may be refunded. 2. The tax duly paid may only be refunded in the event of cancellation, annulment or judicial resolution of the…
Infringements of the provisions of 3 of Article 242 ter shall be punishable by the penalties set out in article 1741.
1. A fine of €750 shall be imposed:a. Failure to file the statements provided for in article 289 B within the time limits.The fine is increased to €1,500 if the statement is not filed within thirty da…
Failures to comply with the obligations laid down in Articles 28 to 30 of Commission Regulation (EU) 2018/273 of 11 December 2017 and Articles 13 to 20 of Commission Implementing Regulation (EU) 2018/…
Any infringement of the texts regulating the payment of stamp duty on account with the Treasury is punishable by a fine of €15..
The tax credit defined in article 220 nonies is deducted from the corporation tax payable by the new company in respect of the financial years during which the loan interest was booked. Loan interest…
In the event that one of the companies mentioned in the fifth paragraph of Article 223 B in the wording in force for financial years commencing before 1 January 2019, indirect subsidies that arise fro…
Interest, arrears and all other proceeds from loans issued in France by international organisations are exempt from the withholding tax defined in 1 of Article 119 bis and the levy provided for in I o…
I. - 1° The products attached to capitalisation bonds or contracts as well as to investments of the same nature subscribed with insurance companies established in France are, when the bond, contract o…
1. Is deemed to constitute distributed income subject to the withholding tax provided for in Article 2 of 119 bis any payment, up to the amount corresponding to the distribution of proceeds from units…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More