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Showing 831840 of 4654 articles for Art. 14 févr. 2012

French General Tax CodeIn force
II: Exemptions and allowances

Article 1465 B

Article 1465 also applies for transactions carried out from 1 January 2009 until 31 December 2023 in investment aid zones for small and medium-sized enterprises and within the limits provided for by A…

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

Article 1464 I

…xemption provided for in I, an establishment must, during the reference period mentioned in Article 1467 A, be part of a business that satisfies the following conditions:1° The company must be a small…

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

Article 1467 A

Subject to II, III IV and VI of article 1478, the reference period used to determine the business property tax base is the penultimate year preceding the year of taxation or the last twelve-month fina…

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

Article 1499 A

The rental value of fixed assets acquired as a result of contributions, demergers or mergers of companies carried out before 1976 may not be less than two-thirds of that used to establish the property…

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

Article 1464 C

…y 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 authorities or public establis…

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

Article 1464 D

…an 2,000 inhabitants or a commune located in one of the rural regeneration zones defined in Article 1465 A ; 2° From the year following that of their establishment, doctors as well as medical auxiliar…

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

Article 1464 H

Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision taken under the conditions defined in I of article 1639…

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

Article 1466 D

…tween that date and 31 December 2025, and meeting, during the reference period mentioned in article 1467 A, to the conditions set out in 1°, 3°, 4° and 5° of article 44 sexies-0 A.The exemption applie…

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

Article 1461 A

…rty tax, when their health project is validated under the conditions provided for in the article L. 1434-12 of the Public Health Code and they have entered into the agreement provided for in article L…

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

Article 1478 bis

…emption applies after the reduction in the base provided for in the last paragraph of II of article 1478. The exemption is subject to a deliberation by the municipalities or the public establishments…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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