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Showing 131140 of 2190 articles for Art. 119 bis

French General Tax CodeIn force
Chapter 0-II bis: Reduction in property tax on undeveloped land relating to plots farmed by young farmers

Article 1647-00 bis

…scope taken, each insofar as it is concerned, under the conditions provided for in l'article 1639 A bis, by the territorial authorities and their groupings with their own tax system, a rebate is grant…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Annual tax

Article 1478 bis

…nal cooperation with their own tax system taken under the conditions defined in I of article 1639 A bis. The exemption applies to the entire share of the tax due to each municipality or public inter-m…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Farmers

Article 298 bis

…ich the right to deduct arose;4° Subject to the measures provided for in 1° to 3° and Articles 1693 bis and 1785, farmers liable for value added tax are subject to all the provisions set out in this c…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1388 bis

…ve the living conditions of the residents in return for the allowance provided for in the same I.II bis. - (Repealed).III. - (Repealed).IV. - (Repealed).V. - I and II apply to housing held, directly o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 236 bis

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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Compulsory taxable transactions

Article 256 bis

…tate from the special exemption scheme for small businesses, are also subject to value added tax.1° bis Acquisitions of goods made by a taxable person or a non-taxable legal entity, the supply of whic…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis

…r private, general interest, not-for-profit higher education or artistic education establishments;c bis) Consular higher education establishments mentioned in l'article L. 711-17 of the Commercial Cod…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3: Income from securities issued outside France and similar income

Article 123 bis

…the meaning of article 120, except for the part that exceeds the taxable income referred to in 3.4 bis. 1 shall not apply where the legal entity is established or incorporated in a Member State of th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXIII: Levy on certain property profits made by individuals or companies with no establishment in France

Article 244 bis

…tive State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, unless they provide proof that the transactions to which these prof…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
E: Provisions common to industrial establishments and commercial premises

Article 1501 bis

…ermined in application of this article are increased under the conditions laid down in article 1518 bis.

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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