Article 242 ter E
Account keepers of transactions in financial futures instruments mentioned in 8° of I of article 35, in 5° of 2 of Article 92 and article 150 ter or, in the absence of an account keeper, the persons c…
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 841–850 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
Account keepers of transactions in financial futures instruments mentioned in 8° of I of article 35, in 5° of 2 of Article 92 and article 150 ter or, in the absence of an account keeper, the persons c…
…undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y declare to the tax authorities the nature, location, financing arrangements and operating conditions of these inves…
…ally liable, for the share of profits corresponding to his rights in the grouping, either to income tax, or to corporation tax if they are legal entities subject to that tax.For the application of thi…
By way of derogation from the provisions of I of Article 239 sexies and those of l'article 239 sexies B, tenants meeting the conditions of a and b of article 39 quinquies D are exempt from any reinteg…
…ns of this article cease to apply to securities or rights issued as from 1 January 1993 and held by taxpayers other than those mentioned in V of article 238 septies E. V. - Where the securities or rig…
…stripping transactions referred to in I, the redemption premium and the interest paid each year are taxed in respect of each financial year after an actuarial apportionment when the premium exceeds 10…
Open the article to read the full text in English.
…by a civil solidarity pact defined in article 515-1 of the Civil Code, may opt for the partnership tax regime mentioned in article 8. The option may only be exercised with the agreement of all the pa…
PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED BEFORE 31 December 1995. The cost price of the asset acquired at the end of a leasing contract is increased by the sums reintegrated pursuant to articles 2…
When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…
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