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Showing 11611170 of 59562 articles for Art. n° 23-022 and 7 July 1995

French General Tax CodeIn force
Section II: Payroll tax

Article 231 bis I

1. Remuneration paid to apprentices by companies employing ten or fewer employees is exempt from payroll tax. 2. (Repealed for salaries paid from 1 January 1996). 3. For companies other than those men…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XX: Tax on financial transactions

Article 235 ter ZD

…n for consideration of a capital security, within the meaning of Article L. 212-1 A of the Monetary and Financial Code, or an equivalent capital security, within the meaning of article L. 211-41 of th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XXIII: Preventive archaeology tax

Article 235 ter ZG

…om the tax. III -The following are exempt from the preventive archaeology tax: 1° The constructions and developments mentioned in 1° to 4° and 8° to 10° of the I of article 1635 quater D; 2° Developme…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Miscellaneous taxes

Article 235 ter ZAA

…ome, at the rates mentioned in Article 219, for financial years ending on or after 31 December 2011 and until 30 December 2016.This contribution is equal to 10.7% of the corporation tax due, determine…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ic: Determination of the share of profits corresponding to rights held in a partnership, a co-ownership of a racehorse or stallion, an economic interest grouping, a public interest grouping or a European economic interest grouping

Article 238 bis K

…in question are held by a company carrying on an agricultural activity created before 1 January 1997 or a joint farming group mentioned in Article 71 who are subject to income tax under the regime pr…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XIVa: Special levy on translation differences on foreign currency loans

Article 235 ter XA

…ions mentioned in the fourth paragraph of 4 of Article 38 is not complied with on a loan still outstanding during the recovery period referred to in Article L. 169 of the Book of Tax Procedures and wi…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 2: Cinerary sites

Article R2223-23-3

…conditions defined in Article R. 2213-40.In cinerary sites not subject to concessions, the deposit and removal of an urn from a plot are subject to prior declaration to the mayor of the municipality…

AI translation · Updated 5 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 2: Cinerary sites

Article R2223-23-4

Managers of cinerary sites ensure that no documents of a commercial nature are visible, with the exception of the prices of their services.

AI translation · Updated 5 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 2: Cinerary sites

Article R2223-23-1

If the cemetery site is moved, the plot holders are entitled to obtain a plot with identical characteristics in the new cemetery site.

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
Section XIV: Tax on surplus reserves of non-life insurance companies

Article 235 ter X

Property and casualty insurance companies of all kinds must, when they apply to the taxable income for a financial year the surplus of provisions set aside to meet the settlement of claims arising dur…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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