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Showing 951960 of 34039 articles for Art. s. 46 B to 46 D

French General Tax CodeIn force
3: Other sanctions and measures

Article 1840 G bis

A breach of the undertaking provided for in I of Article 1131 automatically terminates the reservation of enjoyment and the donated property must be handed over to the State at the first requisition,…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Section 1: General provisions.

Article R741-6 bis

The commercial court clerk invested with a delegation mandate in accordance with the second paragraph of Article 27 of Order no. 2022-544 of 13 April 2022 relating to the ethics and discipline of mini…

AI translation · Updated 5 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Subsection 4 - Individual right to training

Article R2123-22-1-B

…thin the limit of the maximum amount set in application of 3° of article R. 1621-7 of the present code, the member of the municipal council acquires his or her individual training rights recorded in e…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
15° bis : Tax reduction for loans taken out to take over a business

Article 199 terdecies-0 B

I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B may benefit from a reduction in their income tax equal to 25% of the amount of interest on loans taken out to acqu…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Flat-rate tax on network companies

Article 1599 quater A bis

I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to rolling stock used on the public passenger transport lines mentioned in articles L. 2142-1 and L. 2142-2 of the Transport Code,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 B ter

I. - Taxation of the capital gain realised, directly or through an intermediary, in connection with a contribution of transferable securities, corporate rights, securities or rights relating thereto a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XXIa: Tax to finance the local authority support fund

Article 235 ter ZE bis

I. - 1. - The persons referred to in 1° to 4° of A of I of Article L. 612-2 of the Monetary and Financial Code, subject to supervision by the Autorité de contrôle prudentiel et de résolution for compl…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 00Ib: Electronic filing of returns

Article 1649 quater B ter

The provisions of Article 1649 quater B bis apply to declarations filed by individuals with the tax authorities (1).

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 B quinquies

I. - In the event of a withdrawal of cash from an account defined in article L. 221-32-4 of the Monetary and Financial Code, the net gain referred to in 2 ter of II of article 150-0 A of this code is…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 quinquies C bis

Distributions made by the sociétés unipersonnelles d'investissement à risque mentioned in Article 208 D are exempt from income tax and, unless they are paid in an uncooperative State or territory with…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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