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Showing 151160 of 61594 articles for Art. VI ter A

French General Tax CodeIn force
I: Taxable profits and income

Article 237 ter

Sums paid by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purpo…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Actual turnover system

Article 268 ter

I. - Decrees in the Council of State may lay down special procedures for determining the taxable amount for the taxation of sales of high-value animals.II. - (Provision no longer applicable).

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Basis of assessment and settlement

Article 668 ter

For the application of registration duties, the settlor's rights resulting from the trust contract are deemed to relate to the assets forming the trust estate. When these rights are transferred, trans…

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

Article 972 ter

For the application of article 965 and under the same conditions, shares in property investment companies mentioned in I of article 208 C when the taxpayer holds, directly and, where applicable, indir…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Compulsory taxes. Additional taxes to certain registration duties

Article 1595 ter

The additional taxes provided for in articles 1595 and 1595 bis do not apply to sales of movable property referred to in 2 of Article 1584.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VII: Special methods of collecting duties

Article 1723 ter

The duties payable on judicial decisions and deeds exempt from the formality of registration, as well as those relating to the deeds referred to in II of article 658, shall be recovered either in acco…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Title XIII: Prosecution, investigation and judgment of economic and financial offences

Article R50 ter

Non-civil servants fulfilling the conditions set out in the first paragraph of Article 706 are recruited as contract agents. The décret n° 86-83 du 17 janvier 1986 relatif aux dispositions générales a…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
1°: Income and capital gains distributed by a property investment fund

Article 242 ter B

I. - 1. Persons who ensure the payment of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l'article 239 nonies, are required to declare, on the declaration mentio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4°: Transactions in forward financial instruments

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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Declaration by operators of electronic contact platforms

Article 1649 ter D

I.-The platform operator shall implement, including by means of personal data processing, the due diligence necessary to identify: 1° Sellers or service providers who carry out one or more of the tran…

AI translation · Updated 7 Nov 2023Open Article
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