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Showing 6170 of 65488 articles for Art. 1112-1 · C. com. Art. L 330-3

French General Tax CodeIn force
II: Income tax

Article 197 C

The tax for which the taxpayer is liable in France on income other than salaries and wages exempt under the provisions of I and II of Article 81 A and article 81 Dand other than income subject to the…

AI translation · Updated 8 Nov 2023Open Article
French Code of civil procedureIn force
Chapter III: Provisions specific to commercial matters.

Article ANNEXE, art. 37

Subject to the provisions of the Act of 1 June 1924 introducing French commercial laws into the departments of Haut-Rhin, Bas-Rhin and Moselle, procedure in commercial matters is governed by the Code…

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Chapter III: Provisions specific to commercial matters.

Article ANNEXE, art. 38

The procedure applicable before the commercial chamber of the tribunal de grande instance or before the tribunal de grande instance ruling in commercial matters is that followed before the tribunal de…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Departmental committee for direct taxes and turnover taxes

Article 1651 C

For the determination of the market value used for the assessment of value added tax, in the cases provided for in 4° of 1 of Article L. 59 A of the Book of Tax Procedures, the commission comprises, i…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1464 C

I. - The exemption from property tax on built-up properties and from the business property tax provided for in articles 1383 A and 1464 B is subject to a decision by the deliberating body of the local…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Exemptions, special rebates and tax reductions

Article 1391 C

Expenditure incurred by low-income housing bodies or semi-public companies whose statutory purpose is the construction or management of housing or by the bodies mentioned in article L. 365-1 of the Co…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
11: Offences committed by account holders.

Article 1740 C

Unless the first paragraph of Article L. 564-1 of the Monetary and Financial Code, failure by an account holder to remit, under the conditions set out in Article L. 102 AG of the Book of Tax Procedure…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1382 C

Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in l'article 1639 A bis, exempt from pro…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1394 C

Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in I of Arti…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4: Income from receivables, deposits and guarantees

Article 124 C

The amount of the gains mentioned in Article 124 B is set in accordance with the conditions set out in the first paragraph of 1 and 2 of Article 150-0 D. However, the costs of acquisition for valuable…

AI translation · Updated 8 Nov 2023Open Article
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