French Tax Code definition

French Tax Code means the French Code Général des Impôts.
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French Tax Code means the Code Général des Impôts;
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French Tax Code has the meaning set out in the Tax Covenant;
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Examples of French Tax Code in a sentence

  • Further, the Option will qualify for favorable French tax and social security treatment without regard to the compulsory holding period set forth by Section 163 bis C of the French Tax Code, as amended.

  • Since the contribution of the Activity is made of a complete and autonomous branch of activity within the meaning of article 817 A of the French Tax Code and articles 301 E and 301 F of the annex II to the French Tax Code, it shall benefit from the provisions of article 817-I of the French Tax Code.

  • This subsequent share transfer, if made, shall be made in compliance with article 223B of the French Tax Code (Code Général des Impôts), which provides for the so-called retrocession exemption.

  • Furthermore, dividends are generally subject to the 12.8% withholding tax set out under article 117 quater of the French Code général des impôts (the "French Tax Code") if paid by a paying agent located in France.

  • According to article 150-0 D of the French Tax Code, capital losses incurred in a given year may be offset against capital gains of the same kind realised during that year and during the ten following years.

  • CGP and the Company wish to elect for the CE Contribution to be subject to the favorable tax regime provided for by Articles 210 A & B of the French Tax Code (code général des impôts or “CGI”).

  • In addition, legal entities liable to corporate income tax may, under certain conditions and subject to certain exceptions, be also liable to a social contribution of 3.3% (article 235 ter ZC of the French Tax Code).

  • The FCR Account Administrator accepts that the services provided by the FCR Operator are invoiced by means of electronic invoices under the conditions of article 289, VII, paragraph 2 of the Code général des impôts français (French Tax Code).

  • As a consequence, the Contribution will be registered for free, in accordance with article 816-I of the French Tax Code.

  • The parties shall use all reasonable endeavours to ensure that, by virtue of the provisions of Sections 257 bis of the French Tax Code, no VAT will be chargeable in respect of the sale and purchase hereby agreed to be made.

Related to French Tax Code

  • U.S. Tax Code means the United States Internal Revenue Code of 1986, as amended.

  • Australian Tax Act means the Income Tax Assessment A▇▇ ▇▇▇▇ of Australia and associated regulations and, where applicable, any replacement legislation including, but not limited to, the Income Tax Assessment A▇▇ ▇▇▇▇ of Australia.

  • Tax Code means the Internal Revenue Code of 1986, as amended.

  • Canadian Tax Act means the Income Tax Act (Canada), as amended.

  • Excise Tax Act means the Excise Tax Act (Canada);