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Showing 581590 of 5503 articles for Art. 1383-0 B bis

French General Tax CodeIn force
Section XIIa: Taxes levied for the benefit of communities of communes and public establishments for inter-communal cooperation

Article 1609 quinquies BA

1. From 1st January 2011, the business value added levy collected by the public inter-municipal cooperation establishments mentioned in II of article 1379-0 bis is equal to the share mentioned in 5° o…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Other appendices

Article Annexe B

…Specify: - surname; - first name; - grade or post; - index of remuneration or monthly remuneration base; - marital status (single, married, partner in a PACS, cohabiting partner, widowed, divorced, l…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
E: Exemptions, special rebates and tax reductions

Article 1391 B ter

I. - Taxpayers whose income does not exceed the amount stipulated in II of article 1417, a rebate equal to the fraction of the contribution exceeding 50% of the total amount of their income defined in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Flat-rate tax on network companies

Article 1599 quater B

…flat-rate tax mentioned in Article 1635-0 quinquies applies:a) To the main copper local loop distribution frames within the meaning of 4° ter of Article L. 32 of the French Post and Electronic Commun…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of property income

Article 14 B

Items of income covered by this I that have been waived or relinquished by the lessor to the lessee company between 15 April 2020 and 31 December 2021 under the conditions and within the limits mentio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 B

…the sum of depreciation actually applied since the acquisition or creation of a given item may not be less than the cumulative amount of depreciation calculated using the straight-line method and spr…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
A: Definition of taxable profits

Article 92 B

The items of income covered by this VI which have been waived under the conditions and within the limits mentioned in 9° of 1 of article 39 do not constitute taxable income for the person who has waiv…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 4: Controls on certain operations carried out within the European Community.

Article 65 B

The customs administration may implement the provisions of articles 60 to 60-10, 61, 63b and 65 in order to ensure compliance with the special requirements applicable to trade in certain Community goo…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 1: Right of communication by the financial authorities.

Article 64 B

…nts and information referred to in articles L. 330-2 to L. 330-4 of the Highway Code are made available to customs officials at their request.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 196 B

The taxpayer who accepts the attachment of the persons designated in 3 of Article 6 benefits from an additional half share of family quotient per person thus attached.If the connected person is marrie…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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