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Showing 271280 of 57415 articles for Art. s. 150 U and 200 B

French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies A

I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 220 B bis

The tax credit for collaborative research defined in Article 244 quater B bis is deducted from the corporation tax due by the company, under the conditions set out in Article 199 ter B bis.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1466 B bis

I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from b…

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

Article 1594 F sexies

The departmental council may, by deliberation, reduce the rate of land registration tax or registration fees by up to 0.70% where the following conditions are met:1° The transfer is part of a transact…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Determination of taxable income

Article 72 B

An indemnity intended to cover damage to crops caused by events of climatic origin which is acquired in respect of a financial year, but covers a loss actually incurred in respect of a subsequent fina…

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

Article 73 B

I. The taxable profit of farmers subject to a real taxation system who benefit from start-up aid for young farmers provided for in article D. 343-3 du code rural et de la pêche maritime , is determine…

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

Article 93 B

In the event of the transfer or redemption of the rights of a shareholder, a natural person, in a company mentioned in articles 8 and 8 ter, who carries out a non-commercial professional activity with…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
B. - Prescription against the administration.

Article 354 bis

The right of recovery provided for in Article 103(1) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Customs Code of the Union, applicab…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis B

Sums paid pursuant to articles 9 and 15 de la loi n° 54-782 du 2 août 1954 relative à l'attribution de biens et d'éléments d'actif d'entreprises de presse et d'information, ainsi que les sommes versée…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
E: Exemptions, special rebates and tax reductions

Article 1391 B bis

People who retain the use of the dwelling that was their main residence before being permanently housed in an establishment or service mentioned in 6° of I of Article L. 312-1 of the code de l'action…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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