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Try: L.227-1 SAS governance, L.145-9 bail commercial renewal, L.223-18 gérant removal SARL

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Showing 101–110 of 57563 articles for “Art. s. 24 and 31”

French General Tax CodeIn force
B: Special arrangements applicable to intra-Community distance sales of goods, to supplies of goods made in a Member State via electronic interfaces facilitating such supplies, and to services supplied by taxable persons established within the territory of the European Union but not in the Member State of consumption

Article 298 sexdecies G

I.-Any taxable person may take advantage of the special declaration and payment arrangements set out in this article if: 1° Who has established his place of business in France or has a permanent estab…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Special arrangements applicable to services supplied by taxable persons not established in the European Union

Article 298 sexdecies F

…on shall be deemed to be a taxable person who has not established the seat of his economic activity and does not have a fixed establishment within the territory of the European Union.The Member State…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VIIa: Sociétés de libre partenariat

Article 1655 sexies A

For the taxation of their profits and those of their members, the sociétés de libre partenariat mentioned in article L. 214-154 of the Monetary and Financial Code are treated in the same way as a prof…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 220 Z sexies

The tax reduction defined in Article 244 quater Y is deducted from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess…

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

Article 220 Z septies

I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Leasing transactions with lessors other than SICOMIs

Article 239 sexies B

The provisions of the first paragraph of I and those of paragraph II of Article 239 sexies are applicable to lessees who acquire buildings leased to them by companies or bodies other than real estate…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VI ter : Determination of income realised by companies on the disposal of certain fixed-income securities

Article 238 septies F

In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter X: Sanitary cutting fees

Article 302 bis S

…game processing plant that has received the approval provided for in Article L. 233-2 of the Rural and Maritime Fishing Code, on behalf of the owner of the meat to be cut up.The chargeable event is e…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Payroll tax

Article 231 bis S

…a company savings scheme, the benefit constituted by the difference between the subscription price and the average share price, between the subscription price and the sale price or by the free alloca…

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

Article 44 sexies A

…cial year or tax period, this period of total exemption for profits made may not exceed twelve months.Profits made in respect of the financial year or tax year following this exemption period are only…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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