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Try: L.227-1 SAS governance, L.145-9 bail commercial renewal, L.223-18 gérant removal SARL

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Showing 851860 of 31960 articles for Art. R. 145-23

French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 quaterdecies

…5% of three quarters of the net revenue defined in Article 29 and collected during the previous year. For legal entities or organisations taxed at the corporate tax rates provided for in article 219…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section I: Withholding taxes and levies on certain income and profits earned by companies not established in France for tax purposes

Article 235 quinquies

I.-The beneficiary of the income and sums subject to the withholding tax provided for in article 119 bis (2) and articles 182 A bis and 182 B may request that the tax thus paid be refunded to him, in…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section IIa: Annual tax on office premises, commercial premises, storage premises and parking areas levied in the Ile-de-France region

Article 231 ter

…r according to the consumer price index, excluding tobacco, forecast in the Finance Bill for the year. The values are rounded up, if necessary, to the next euro cent.VI bis - For the application of th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section I: Withholding taxes and levies on certain income and profits earned by companies not established in France for tax purposes

Article 235 quater

…eficit result determined in application of 2° of I within six months of the end of the financial year.A statement tracking the income and profits whose taxation is deferred pursuant to the first parag…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Miscellaneous taxes

Article 231 quater

…ding to the forecast consumer price index, excluding tobacco, adopted in the Finance Act for the year. The value resulting from this revaluation is rounded up, if necessary, to the next euro cent.VII.…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 duodecies

…2.5% of the net revenue defined in Article 29 which were received during the previous financial year.Where the sum due in respect of a financial year or tax period pursuant to the second paragraph is…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 quindecies

The contribution provided for in article 234 nonies is equal to 2.5% of the base defined in articles 234 duodecies à 234 quaterdecies.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIII: Solidarity levies on income from assets and investment income

Article 235 ter

I.-The following are instituted: 1° A solidarity levy on income from assets mentioned in article L. 136-6 du code de la sécurité sociale; 2° Un prélèvement de solidarité sur les produits de placement…

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

Article 236 bis

…eriod during which the unused entitlements of these employees were acquired on the date of the merger. It may not be shorter than the vesting period for unused paid holiday entitlements at the end of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 terdecies

Where the lease is granted by a company or grouping subject to the regime provided for in articles 8,8 ter, 238 ter, 239 ter to 239 quinquies, 239 septies and 239 nonies one of whose members is subjec…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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