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Showing 5160 of 1876 articles for Art. s. 202 ter

French General Tax CodeIn force
2: Determination of taxable profits

Article 38 septies

…ge takes place. In the case of an exchange of land for company shares, the capital gain realised, after deduction of any balancing payment, on the sale of the shares is included in the profit for the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
V: Intra-Community transactions involving new or second-hand means of transport

Article 298 sexies

…The supply by a taxable person of a new means of transport dispatched or transported within the territory of another Member State of the European Community is exempt from value added tax.III. - (1…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies

…commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regime of articles 39 duodecies to 39 quindecies,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
0I ter : Declaration by the public corporation SNCF Réseau

Article 1649 A ter

…kdown by region and for each region and the number of train paths ordered by the regional authorities. This declaration is made under conditions and deadlines set by decree and subject to the penaltie…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Internal taxes.

Article 266 sexies

…vities governed by Article 74 of the Constitution, New Caledonia, the French Southern and Antarctic Territories and Clipperton Island, or uses for the first time there washing preparations, including…

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

Article 220 sexdecies

…tion of theatrical performances of dramatic works; 2° Relate to a show that has the following characteristics: a) The majority of the creation costs are incurred on French territory; > b) Be the first…

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

Article 39 sexies

Sums allocated by virtue of the provisions of the texts adopted for the application of article

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

Article 38 sexies

When the rebates granted by a société coopérative agricole mentioned in Article L. 521-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of share…

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

Article 42 septies

…me and at the same rate as that at which the fixed asset in question is depreciated. This rate is determined, for each financial year, by the ratio existing between the annual depreciation charge made…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2a: Special provisions for certain new companies

Article 44 sexies

…employment contract of indefinite duration or a duration of at least six months is equal to or greater than three employees at the close of the first financial year and during each financial year of…

AI translation · Updated 8 Nov 2023Open Article
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