French Legislation In English

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Try: L.227-1 SAS governance, L.145-9 bail commercial renewal, L.223-18 gérant removal SARL

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Showing 1120 of 17413 articles for Art. n° 16-23.120 et n° 16-10.583

French General Tax CodeIn force
Chapter Id: Certifiers abroad

Article 1649 quater N

…rty to the Agreement on the European Economic Area and which provide technical assistance enabling better knowledge of the non-wage income received in that State by their clients or members and ensuri…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
5°: Tax credit for the purchase of a company's capital

Article 220 nonies

…agreement satisfying the conditions of 2° of article L. 3332-16 of the Labour Code.III. - A decree sets out the reporting obligations of the companies concerned.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Public land registry service

Article 881 N

…able to formalities concerning buildings located in Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter I: Conditional tax benefits attached to donations

Article 1378 nonies

If the Commission nationale des comptes de campagne et des financements politiques instituted in Article L. 52-14 of the Electoral Code finds that a political party or grouping is in breach of the obl…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
19° decies : Tax reduction for rental investments and affordable rented accommodation

Article 199 novovicies

I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 nonies

…bution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors mentioned in I of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 novodecies

…nce is taxed immediately.II.-I applies to buildings whose sale to a leasing company is carried out between 1 January 2021 and 30 June 2023 and is preceded by a financing agreement accepted by the less…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2c: Marine fishing companies

Article 44 nonies

The taxable profits of small-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of act…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 80 nonies

Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to sala…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1e: Taxpayers carrying on their professional activity within the framework of a partnership

Article 151 nonies

…ares in the company are considered in particular for the application of articles 38,72and 93, as assets allocated to the exercise of the profession.II. - 1. In the event of a gratuitous transfer to an…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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