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Showing 501510 of 70378 articles for Art. s. L 141-2 to L 141-22 · R 141-1 et seq.

French General Tax CodeIn force
Ia: Business value added tax

Article 1586 sexies

I. - For all companies, with the exception of those referred to in IIa to VI:1. Turnover is equal to the sum of:- sales of manufactured products, services and goods;- royalties for concessions, patent…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Subsection 4: Departmental fire brigade (R)

Article R1424-22

An internal regulation sets out the operating procedures of the fire and rescue service as well as the service obligations of the firefighters of the departmental fire brigade and the agents of the se…

AI translation · Updated 5 Nov 2023Open Article
French Commercial codeIn force
Subsection 1: Issue, redemption and conversion of preference shares.

Article R228-22-1

For the application of III of article L. 228-12, the Board of Directors or the Management Board, or by delegation one of the persons mentioned in article L. 225-129-4, shall draw up a buyback notice w…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
2°: Payment of direct taxes and similar charges by bank transfer or direct debit

Article 1681 sexies

1. Subject to 2,3 and 4, where their amount exceeds €50,000, taxes payable under the conditions set out in article 1663 shall be paid, at the taxpayer's option, by direct transfer to the Treasury acco…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 0I bis: Reduction in direct local tax bases

Article 1635 sexies

I. - La Poste is subject, at the place of its main establishment, to direct local taxes levied for the benefit of local authorities and various establishments and bodies in accordance with the rules l…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Section 4: Disclosure of accounts.

Article R232-22

When the filing of the accounting documents is accompanied by a declaration of confidentiality of the annual accounts pursuant to Article R. 123-111-1, the clerk of the commercial court shall complete…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
4°: Provisions applicable to certain contracts concluded for properties located in priority development areas

Article 239 sexies D

By way of derogation from the provisions of I of Article 239 sexies and those of l'article 239 sexies B, tenants meeting the conditions of a and b of article 39 quinquies D are exempt from any reinteg…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ia: Business value added tax

Article 1586 septies

The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
6 : Tax paid by electronic payment

Article 1681 septies

1 Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation fon…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
9° : Tax reduction for certain insurance premiums

Article 199 septies

I. - When they are not taken into account for the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to…

AI translation · Updated 8 Nov 2023Open Article
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