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Showing 36413650 of 69677 articles for Art. s. 1845 to 1870-1 · decree 78-704 of 3 July 1978 · C. civ. Art. 1105

French General Tax CodeIn force
2: Determination of taxable profits

Article 37

If the financial year ending in the year of taxation extends over a period of more or less than twelve months, the tax is nevertheless assessed on the basis of the results of that financial year. If n…

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

Article 36

Included in the total income used as a basis for income tax are profits obtained during the year of taxation or during the twelve-month period whose results were used to draw up the last balance sheet…

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

Article 38

1. Subject to the provisions of Articles 33 ter, 40 to 43 bis and 151 sexies, taxable profit is net profit, determined on the basis of the overall results of operations of any kind carried out by comp…

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

Article 39

1. Net profit is established after deduction of all expenses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings lease…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 5: Weight of goods.

Article 37

…axed by weight must be checked and the arrangements for full imported packaging. The taxable weight of goods taxed by net weight may be determined by applying a flat-rate tare.

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 2: Statement of facts.

Article 334

1. The results of checks carried out under the conditions set out in Article 65 above and, in general, those of investigations and questioning carried out by customs officers are recorded in the offic…

AI translation · Updated 8 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Subsection 3: Resources

Article R121-31

Secondary accountants may be appointed by the Director General of the French Office for Immigration and Integration with the approval of the Minister responsible for the budget and the Office's accoun…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 5: Professional secrecy

Article L511-34

Companies established in France which are part of a financial group or a group comprising at least one finance company or, for the application of 2° of this article, a group within the meaning of arti…

AI translation · Updated 7 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Chapter II: Prerogatives and means of intervention

Article L412-3

The Chairman of the Centre national du cinéma et de l'image animée may, under conditions determined by decree in the Conseil d'Etat, call upon auditors, chartered accountants or other persons or bodie…

AI translation · Updated 8 Nov 2023Open Article
French Public procurement codeIn force
Section 2: Adaptation provisions

Article R3361-3

For the application of the regulatory provisions of Book I in French Polynesia: 1° In Article R. 3121-6, the words: "and that a report be sent to the European Commission if it so requests" are deleted…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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