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Showing 2130 of 4479 articles for Art. 1391 B ter

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
E: Exemptions, special rebates and tax reductions

Article 1391 D

It is granted on the property tax assessment on built properties relating to buildings allocated to housing belonging to low-income housing bodies referred to in article L. 411-2 of the French Constru…

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

Article 1391 E

A rebate is granted on the property tax assessment on built properties relating to buildings used for residential purposes, belonging to low-income housing bodies referred to in article L. 411-2 of th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
23°: Tax credit for energy transition

Article 200 quater

1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenses actually incurred for the contribution to the energy transition of the d…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Provisions common to turnover tax and industrial and commercial profits

Article 302 septies A ter B

The provisions of article 302 septies A bis are not applicable to natural or legal persons or to legal or de facto groupings of persons who carry out an occult activity within the meaning of the secon…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 000Ib: Specific arrangements for presumption of income and flat-rate taxation based on lifestyle factors

Article 1649 quater-0 B ter

…orities are informed, as part of the fight against undeclared lucrative activities that undermine public order and public security and under the conditions set out in articles L. 82 C, L. 101 or L. 13…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A ter: Individual identification number

Article 286 ter

The following shall be identified by an individual number:1° Every taxable person who carries out supplies of goods or services entitling him to deduction; a) (Repealed) b) (Repealed) c) (Repealed)2°…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
B. - Prescription against the administration.

Article 354 ter

…tion constituting offences whose purpose or result is the non-recovery of duties or taxes, revealed by legal proceedings or by proceedings before the administrative courts, may be remedied by the cust…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
12° ter : Lump-sum payments of compensatory allowance

Article 1133 ter

Subject to the application of the taxation provided for in article 1020 of this code, capital payments made pursuant to article 274, the second paragraph of article 276 and the articles, 278 and 279-1…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
b: Calculation of total distributed income

Article 111 ter

…om corporation tax into an open-ended investment company has the same tax consequences as the distribution of its liquidation surplus.

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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