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Showing 1120 of 58561 articles for Art. VI and VI ter

French General Tax CodeIn force
II: Income tax

Article 199 vicies A

…for tax purposes within the meaning of Article 4 B benefit from a reduction in income tax on the interest received in respect of the deferred payment they grant to farmers aged under forty who are se…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 199 terdecies-0 A

…to 18% of payments made in respect of cash subscriptions made under the same conditions as those provided for in 1 and 2 of I of Article 885-0 V bis, as it stood on 31 December 2017.However, the rate…

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

Article 1518 F

Decisions taken pursuant to articles 1504 and 1518 ter cannot be contested in a dispute relating to the rental value of a built-up property.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 199 ter S

I. - The tax credit defined in article 244 quater U is deducted up to one-fifth of its amount from the income tax due by the taxpayer in respect of the year in during which the credit institution or f…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 2: Private equity funds.

Article D214-80-4

The regulations of the funds referred to in 1 of VI, VI bis and VI ter of article 199 terdecies-0 A of the General Tax Code and in 1 of III of article 885-0 Va of the same code contain the following i…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 septies F

In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter VI: Miscellaneous duties and taxes.

Article 285 ter

…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 passenge…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter VI: Temporary admission.

Article 173 ter

…nless authorised by the customs authorities, goods imported under the temporary admission procedure and, where applicable, the products resulting from their processing or working, may not be transferr…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section IX: Special schemes

Article 298 terdecies

A Conseil d'Etat decree sets out the terms and conditions for applying articles 298 septies to 298 duodecies.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Registration, land registration, property wealth tax, stamp duty

Article 1722 ter

…ce as a result of measures taken by a foreign government shall be laid down by decree (1). These provisions shall apply to estates opened and not declared before the publication of Act No. 63-254 of 1…

AI translation · Updated 7 Nov 2023Open Article
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