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Showing 8190 of 12814 articles for Art. T. confl. 13-10-2014 n° 3963

French Customs CodeIn force
Chapter VI: Miscellaneous duties and taxes.

Article 285 ter

A tax is introduced for the benefit of the regions of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion, payable by public air transport companies. It is added to the price charged to passeng…

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

Article 236 ter

For income tax or corporation tax purposes, expenses incurred in connection with preliminary archaeological studies or archaeological operations that constitute an element of the cost price of a fixed…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VI : Waiver of payment and rebate in the event of death as a result of an act of terrorism, participation in an external or internal security operation or in circumstances leading to a citation in the Order of the Nation

Article 1691 ter

It is granted to heirs and, where applicable, to cohabitants liable for payment of the persons mentioned in 1° to 2° ter and 7° to 10° of I of l'article 796 :1°(Repealed);2° For income tax, a discharg…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II. Declarations made by insurance companies, provident institutions, associations and mutual societies

Article 1649 ter

…all be made in accordance with the conditions and deadlines laid down by decree in the Conseil d'Etat.

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

Article 39 terdecies

…covered by article L. 214-37 of the Monetary and Financial Code as it read prior to the ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cadre juridique de la gestion d'actifs ou qu'un fonds pr…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2 octies : Activities created in defence restructuring zones

Article 44 terdecies

…mined in accordance with the conditions set out in II, within the limit of the group's overall profit.When meeting the conditions required to benefit from the provisions of one of the schemes provided…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 8: Temporary detention of persons

Article 67 ter

In the course of controls falling within their remit, customs officers, once they have consulted the processing of personal data relating to individuals, objects or vehicles for which an alert has bee…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
OA: Non-alcoholic drinks

Article 1613 ter

…rtion equal to the growth rate of the consumer price index excluding tobacco for the year before last. These amounts are expressed with two figures after the decimal point, the second figure being inc…

AI translation · Updated 7 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

…emises mentioned in 1° to 3° without being topographically integrated into a production establishment.IV. - For the assessment of the immediate, adjoining and annexed nature of the premises mentioned…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2 bis: Withholding of income tax at source

Article 119 ter

1. The withholding tax provided for in 2 of article 119 bis is not applicable to dividends distributed to a legal entity that meets the conditions listed in 2 of this article by a company or organisat…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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