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Showing 771780 of 70684 articles for Art. s. R 123-111-1 and A 123-61-1

French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies

I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…

AI translation · Updated 8 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 sexies

I. - The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer's private asse…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
8°: Financial products benefiting international organisations, foreign sovereign States, their central banks or financial institutions

Article 131 sexies

I. - Income from shares, corporate units or profit shares distributed by French companies, as well as income mentioned in article 118 which benefit international organisations, foreign sovereign State…

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

Article 44 sexies-0 A

A company qualifies as a young innovative company carrying out research and development projects when, at the close of the financial year, it simultaneously meets the following conditions:1° it is a s…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2° : Industrial and commercial profits

Article 302 septies A bis

I. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VII: Sole trader and limited liability entrepreneur

Article 1655 sexies

1. For the application of this code and its appendices, with the exception of 2 of article 206, 5° of 1 of article 635 and article 638 A, the sole trader referred to in articles L. 526-22 et seq. of t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2° : Industrial and commercial profits

Article 302 septies A ter

The option for the simplified tax regime for industrial and commercial profits may be exercised each year. New companies exercise this option within the deadlines set for filing the declaration concer…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title V: Provisions common to Titles I, II and IV

Article 1378 sexies

The cooperative building societies designated in Article L. 432-2 of the Code de la construction et de l'habitation, whose members are subject to the provisions of

AI translation · Updated 7 Nov 2023Open Article
French Labour CodeIn force
Chapter I: Scope of application

Article L23-111-1

I.-An inter-professional joint committee is set up at regional level to represent employees and employers in companies with fewer than eleven employees. II.It represents the employees and employers of…

AI translation · Updated 7 Nov 2023Open Article
French Public Health CodeIn force
APPENDICES TO PART SIX

Article Annexe 61-5

COMPOSITION OF THE FUNCTIONAL GROUPS OF THE ANNEXED BUDGETS REFERRED TO IN ARTICLE D. 6145-6. UNALLOCATED ALLOCATION Expenditure GROUP 1 Operating expenses relating to personnel A 631: Taxes and simil…

AI translation · Updated 30 Oct 2023Open Article
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