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Showing 841850 of 34039 articles for Art. s. 46 B to 46 D

French General Tax CodeIn force
I: Taxable income

Article 163 bis F

Subject to the provisions of Article 150-0 D the benefits granted to tobacco retailers designated in Article 568, resulting from discounts on the transfer price, the distribution of free shares and th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
23° bis : Tax credit for childcare costs for young children

Article 200 quater B

Taxpayers domiciled in France within the meaning of Article 4 B may benefit from a tax credit equal to 50% of the expenses actually incurred for the care of children under the age of six whom they are…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XI ter: Taxation of certain public limited companies, simplified joint stock companies and limited liability companies. Opting for the partnership system

Article 239 bis AB

I.-Public limited companies (sociétés anonymes), simplified joint stock companies (sociétés par actions simplifiées) and limited liability companies (sociétés à responsabilité limitée), the securities…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Income and capital gains distributed by a property investment fund

Article 242 ter B

I. - 1. Persons who ensure the payment of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l'article 239 nonies, are required to declare, on the declaration mentio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 302 bis MA

I. - A tax on certain advertising expenses is introduced with effect from 1 January 1998.II. - This tax is payable by any person liable to value added tax whose turnover for the previous calendar year…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Section 7: Special customs investigation procedures

Article 67 bis-1

Without prejudice to the provisions of Article 67a, and for the sole purpose of establishing the offences mentioned in Articles 414, 414-2 and 459, identifying the perpetrators and accomplices as well…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
c: Special provisions for gifts

Article 790 A bis

I.-Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of…

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

Article 792-0 bis

I. - 1. For the purposes of this Code, "trust" means all legal relationships created in the law of a State other than France by a person who has the status of settlor, by inter vivos deed or mortis ca…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 bis C

Individuals, associations and non-trading companies domiciled or established in France are required to declare, at the same time as their income tax or profit tax return, the references of the digital…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VII: Obligations of legal persons

Article 223 quinquies B

I. - Legal entities established in France: 1° Whose annual turnover excluding tax or gross assets shown on the balance sheet is greater than or equal to 50 million euros; 2° Or holding at the close of…

AI translation · Updated 8 Nov 2023Open Article
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