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Showing 561570 of 7129 articles for Art. n° 22-10.818 F-B

French General Tax CodeIn force
II: Income tax

Article 200 quater B

Taxpayers domiciled in France within the meaning of Article 4 B may benefit from a tax credit equal to 50% of the expenses actually incurred for the care of children under the age of six whom they are…

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

Article 238 bis C

I. - The payment of compensation which is allocated to French natural or legal persons affected by a measure of nationalisation, expropriation or any other restrictive measure of a similar nature take…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1636 B undecies

…ic establishment for inter-communal cooperation collects the tax for those that comply with the loi n° 99-586 du 12 juillet 1999 relative au renforcement et à la simplification de la coopération inter…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 302 bis MA

I. - A tax on certain advertising expenses is introduced with effect from 1 January 1998.II. - This tax is payable by any person liable to value added tax whose turnover for the previous calendar year…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 4: Investment services providers

Article L775-22

I.-Subject to the provisions of II and III, the articles mentioned in the left-hand column of the table below shall apply in the Wallis and Futuna Islands, in the wording indicated in the right-hand c…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
XIX: Declaration of income from transferable securities (IFU)

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
Chapter 1: Direct taxes and similar levies

Article 1609 quinquies BA

…individuelle des ressources communales et intercommunales provided for in 2.1 of article 78 of law n° 2009-1673 of 30 December 2009 of finance for 2010, with the exception of the fraction calculated…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: Scope of application

Article 262-00 bis

I.-The following are exempt from value-added tax: 1° The supply of goods and services carried out within the framework of diplomatic and consular relations, within the limits, where applicable, of the…

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

Article 244 quater B

I. - Industrial, commercial or agricultural businesses taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 s…

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

Article 239 bis AB

…covered by Article L. 214-37 of the Monetary and Financial Code as it read prior to the ordonnance n° 2013-676 du 25 juillet 2013 modifying the legal framework for asset management, professional priv…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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