French Business Law - French Legislation

Article 235 ter ZD of the French General Tax Code

November 8, 2023

I.-A tax applies to any acquisition for consideration of a capital security, within the meaning of Article L. 212-1 A of the Monetary and Financial Code, or an equivalent capital security, within the meaning of article L. 211-41 of the same code, provided that this security is admitted to trading on a French, European or foreign regulated market, within the meaning of articles L. 421-4, L. 422-1or L. 423-1 of…

Article 235 ter ZD bis of the French General Tax Code

November 8, 2023

I. – Companies operating in France, within the meaning of I of Article 209, are subject to a tax on high-frequency trading in equity securities, within the meaning of article L. 212-1 A of the Monetary and Financial Code, carried out on own account via automated processing systems. II. – High-frequency trading in equity securities, within the meaning of I of this article, is the act of sending orders on…

Article 235 ter ZE of the French General Tax Code

November 8, 2023

I.-An annual levy is introduced on the proceeds of the additional premiums or contributions provided for in Article L. 125-2 of the Insurance Code relating to cover against the risk of natural disasters. This levy is paid by insurance companies. II. II – The rate of this levy is set at 12%. The levy is collected according to the same rules, under the same guarantees and the same penalties as…

Article 235 ter ZE bis of the French General Tax Code

November 8, 2023

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 compliance with the coverage and risk-spreading ratios or the adequate level of own funds provided for in I of Article L. 511-41 and articles L. 522-14 and L. 533-2 of the…

Article 235 ter ZG of the French General Tax Code

November 8, 2023

I.-A preventive archaeology tax is hereby instituted, payable in respect of the operations mentioned in Article 1635 quater B affecting the subsoil subject to prior authorisation or declaration pursuant to the code de l’urbanisme. II -The tax is payable by the person carrying out the operations referred to in I on the due date referred to in V. III -The following are exempt from the tax. III -The following are…

Article 235 quater of the French General Tax Code

November 8, 2023

I.-The beneficiary of income and profits subject to withholding or deductions at source mentioned in articles 119 bis, 182 A bis, 182 B, 244 bis, 244 bis A and 244 bis B may request that the tax paid pursuant to these articles be refunded when the following conditions are met: 1° The beneficiary of the income and profits is a legal entity or a body, whatever its form, whose registered…

Article 235 quinquies of the French General Tax Code

November 8, 2023

I.-The beneficiary of the income and sums subject to the withholding tax provided for in article 119 bis (2) and articles 182 A bis and 182 B may request that the tax thus paid be refunded to him, in the amount of the difference between this tax and the tax determined on the basis of a base net of the acquisition and conservation expenses directly attached to this income and…

Article 236 of the French General Tax Code

November 8, 2023

I. – For income tax or corporation tax purposes, operating expenses incurred in scientific or technical research operations may, at the company’s option, be capitalised or deducted from the results for the year or financial year in which they were incurred. When a company has chosen to deduct them, these expenses may not be taken into account when assessing the cost of inventories. These provisions apply to expenses incurred in…

Article 236 bis of the French General Tax Code

November 8, 2023

If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding to the rights acquired by the transferred employees, during the neutralised period defined below, is not deductible. This neutralised period is the period during which the unused entitlements of these employees were…

Article 236 ter of the French General Tax Code

November 8, 2023

For income tax or corporation tax purposes, expenses incurred in connection with preliminary archaeological studies or archaeological operations that constitute an element of the cost price of a fixed asset may be deducted from the results of the financial year in which they are incurred, if they are carried out in application of the provisions of the amended law of 27 September 1941 regulating archaeological excavations, the amended law no….

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French General Tax Code

Article 235 ter ZD of the French General Tax Code

Article 235 ter ZD bis of the French General Tax Code

Article 235 ter ZE of the French General Tax Code

Article 235 ter ZE bis of the French General Tax Code

Article 235 ter ZG of the French General Tax Code

Article 235 quater of the French General Tax Code

Article 235 quinquies of the French General Tax Code

Article 236 of the French General Tax Code

Article 236 bis of the French General Tax Code

Article 236 ter of the French General Tax Code

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French General Tax Code

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