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Showing 98619870 of 9990 articles for Art. n° 11-15

French General Tax CodeIn force
j: Contributions or premiums paid to people's pension savings plans or under certain compulsory or optional supplementary pension schemes or in respect of supplementary guarantees under pension savings plans.

Article 163 quatervicies

I. - 1. - Contributions or premiums paid by each member of the tax household are deductible from overall net income, subject to the conditions and limits mentioned in 2:a) to the popular retirement sa…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 210 A

1. Net capital gains and profits generated on all assets contributed as a result of a merger are not subject to corporation tax.The same applies to any capital gains generated by the acquiring company…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Subsection 4: Progressive levy on casino gaming revenue.

Article R2333-82-4

I. - For the application of I of article L. 2333-55-3, events are eligible for the tax credit:1° When the casino directly provides all or part of the organisation and financing of the event.The expens…

AI translation · Updated 5 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Annex I

Article Rubrique 2

Heading 2 - Staff costs (1) (2)(1) When accompanied by an administrative certificate by which the authorising officer attests to the signature of the contract, the dematerialised supporting documents…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
XLVI: Tax credit for interest-free repayable advances to finance work to improve the energy performance of older homes

Article 244 quater U

…erest carried out on the private portions provided for in f of article 25 of the aforementioned law n° 65-557 of 10 July 1965 as well as work carried out on the common portions and equipment of the bu…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER V : Tax revenue equalisation

Article L3335-2

…itive or negative amounts resulting from the application of 1.2 and 2.2 of the article 78 de la loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 perçus ou supportés par le département en 201…

AI translation · Updated 7 Nov 2023Open Article
French Sports CodeIn force
Annexes II

Article Annexe II-3 (art. A212-49)

PROFESSIONAL FRAME OF REFERENCE Although sport in France today meets a variety of social expectations (health, leisure, socialising, education, etc.), sport practised in a competitive context remains…

AI translation · Updated 7 Nov 2023Open Article
French Public Health CodeIn force
Chapter I: National health data system

Article L1461-1

I.-The national health data system brings together and makes available :1° Data from the information systems mentioned in article L. 6113-7 of the present code ;2° Data from the national inter-regime…

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Section I: General provisions.

Article L310-3

In this Code : 1° "Home Member State" means : a) in the case of non-life insurance, the Member State of the European Union in which the head office of the insurance undertaking covering the risk is si…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
V: Minimum flat-rate assessment of taxable income based on certain lifestyle factors

Article 168

1. In the event of a marked disproportion between a taxpayer's lifestyle and his or her income, the income tax base is increased to a lump sum determined by applying the following scale to certain ele…

AI translation · Updated 8 Nov 2023Open Article
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