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Showing 191200 of 12814 articles for Art. T. confl. 13-10-2014 n° 3963

French General Tax CodeIn force
2: Infringements relating to other documents

Article 1729 C ter

Failures to comply with a declaration or notification obligation provided for in Articles 1649 AD, 1649 AE and 1649 AG result in the application of a fine which may not exceed €10,000. The amount of t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter D

I. - The tax credit defined in'article 244 quater E is deducted from the income tax due by the taxpayer in respect of the year during which the assets eligible for the scheme are acquired, created or…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Income tax deducted at source

Article 182 A ter

…e provided for in I of article 163 bis G, the basis for the withholding tax corresponds to its amount.2. In situations other than those mentioned in 1, the basis for the withholding tax is the net amo…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XX: Tax on financial transactions

Article 235 ter ZD

…to purchase the security or having traded on its own behalf, regardless of its place of establishment.When several operators mentioned in the first paragraph of this VI are involved in executing the o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter S

…to 10% of the amount of work not substantiated. This fine may not exceed the amount of the tax credit. A decree sets out the terms and conditions for the application of this a;b) When the beneficiary…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XXIII: Preventive archaeology tax

Article 235 ter ZG

I.-A preventive archaeology tax is hereby instituted, payable in respect of the operations mentioned in Article 1635 quater B affecting the subsoil subject to prior authorisation or declaration pursua…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1599 ter A

I. - A tax is established, known as the apprenticeship tax, the proceeds of which promote equal access to apprenticeship and contribute to the financing of actions aimed at developing apprenticeship u…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 ter C

…ny, this provision has as its counterpart the creation of a depreciable asset of an equivalent amount.Depreciation of this asset is calculated using the straight-line method and spread over the useful…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 7b: Temporary withholding of cash

Article 67 ter C

…days of notification of the temporary detention decision. This appeal does not have suspensive effect. The order of the President of the Investigating Chamber may be appealed to the Supreme Court, in…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 7a: Joint investigation teams

Article 67 ter A

I. - 1. With the prior agreement of the Minister for Justice and the consent of the other Member State(s) concerned, the public prosecutor may authorise, for the purposes of a customs procedure, the c…

AI translation · Updated 8 Nov 2023Open Article
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Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.

Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.

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Mariela Petrova

Mariela Petrova

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