French General Tax CodeIn force
I: Taxable profits and income
Article 237 septies
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Showing 31–40 of 29147 articles for “Art. s. 1832 to 1844-17”
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…esignated by joint order of the ministers in charge of the budget and overseas departments and territories.Only companies that meet the following conditions may be entered on this register:1° Prove th…
…B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y declare to the tax authorities the nature, location, financing arrangements and operating conditions of thes…
I. - A. - When they are not taken into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Ar…
…When the purchase price paid by the lessee for the property leased under a finance lease entered into with a société immobilière pour le commerce et l'industrie is less than the difference between th…
I. - La Poste is subject, at the place of its main establishment, to direct local taxes levied for the benefit of local authorities and various establishments and bodies in accordance with the rules l…
…ersons:1. a) Any person receiving hazardous or non-hazardous waste and operating a facility subject to authorisation, pursuant to Title I of Book V of the Environmental Code, under a heading of the no…
…I of article 266 sexies ;1a. The shipment of waste on the date shown on the tracking document sent to the competent authorities of the country of dispatch in application of Regulation (EC) No 1013/20…
I.-In the urban areas to be revitalised defined in II, companies that are created between 1 January 2018 and 31 December 2023 and, when they are located in the communes mentioned in the sixth paragrap…
…e exception of 2 of article 206, 5° of 1 of article 635 and article 638 A, the sole trader referred to in articles L. 526-22 et seq. of the commercial code who does not benefit from the schemes define…
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