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Showing 181190 of 52609 articles for Art. 13 §1

French General Tax CodeIn force
E: Exemptions, special rebates and tax reductions

Article 1390

I. - Recipients of the allocation de solidarité aux personnes âgées mentioned in Article L. 815-1 of the Social Security Code or the allocation supplémentaire d'invalidité mentioned in article L. 815-…

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

Article 1391

I. - Taxpayers aged over seventy-five on 1st January of the year of taxation are exempt from property tax on built properties for the building inhabited by them, when the amount of income for the prev…

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

Article 1389

I. - Taxpayers may obtain property tax relief in the event of the vacancy of a house normally intended for letting or the non-use of a building used by the taxpayer himself for commercial or industria…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Place of taxation

Article 1399

I. - All real estate, whether built or unbuilt, must be taxed in the commune in which it is located.II. - However, for the basis of assessment of property tax on built properties, the rental value of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
15°: Low-cost housing

Article 138

The withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A: 1° and 2° (Obsolete provisions); 3° The proceeds of bond loans contracted before 1 January 196…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Crédit mutuel et coopération agricoles

Article 130

The provisions relating to the withholding tax provided for in 1 of article 119 bis and the levy provided for in I of Article 125 A does not apply: 1° Neither to interest shares in companies or unions…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Low-cost housing

Article 1384

I. - New buildings used as principal residences are exempt from property tax on built properties for a period of fifteen years from the year following that of their completion when they have been the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
11°: Borrowings by départements, communes and public establishments

Article 133

The withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A: 1° Interest, arrears and all other income from negotiable loans contracted from the entry into…

AI translation · Updated 8 Nov 2023Open Article
French Code of civil procedureIn force
Section VII: Common provisions.

Article 1381

…ore the judicial court, subject to the jurisdiction vested in the family court by 1° of article L. 213-3 of the Code of Judicial Organisation.

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Section VII: Common provisions.

Article 1379

Claims made pursuant to articles 784,790,809-1,810-8,812-1-1,813,813-4,814-1,837,841-1and 1031 of the Civil Code shall be brought before the president of the judicial court, who shall rule in the mann…

AI translation · Updated 7 Nov 2023Open Article
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Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.

Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.

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Mariela Petrova

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