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Showing 1120 of 798 articles for Art. 1407 ter

French General Tax CodeIn force
Section II: Special provisions

Article 1640

…ding that of its creation, the municipalities and, where applicable, the public establishment for inter-municipal cooperation with its own tax status participating in its creation take the deliberatio…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
12° ter : Lump-sum payments of compensatory allowance

Article 1133 ter

…icles, 278 and 279-1 of the Civil Code and which are not subject to the provisions of Article 80 quater of this code are subject to taxation, when they come from goods other than those referred to in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV ter : Payment of value added tax by bank transfer or electronic payment order

Article 1695 ter

1. (Repealed) 2. (Transferred to article 1788 quinquies). 3. (Repealed) 4. (Not applicable).

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II ter: Consolidation within a group of the payment of value added tax and similar taxes

Article 1693 ter

…group members concerned. The option may also be exercised by a central body or a departmental or interdepartmental caisse that has opted for the regime mentioned in the fifth paragraph of I of Articl…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
14° ter : Free transfer duties. Exemption for property and property rights located in Mayotte.

Article 1135 ter

Free transfer duties are waived on immovable property and immovable property rights located in Mayotte, on the first transfer subsequent to the reconstitution of the property titles relating thereto,…

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

Article 286 ter A

I.- By way of derogation from Article 286 ter, taxable persons who occasionally carry out supplies of goods or services are not required to identify themselves by means of an individual number.II.-.No…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
0I ter : Declaration by the public corporation SNCF Réseau

Article 1649 A ter

Each year, SNCF Réseau declares to the tax authorities the rail transport companies that reserved train paths for passenger transport operations during the previous year and the number of train paths…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 terdecies

…re the lease is granted by a company or grouping subject to the regime provided for in articles 8,8 ter, 238 ter, 239 ter to 239 quinquies, 239 septies and 239 nonies one of whose members is subject,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II ter: Consolidation within a group of the payment of value added tax and similar taxes

Article 1693 ter A

…oup in respect of a period prior to the entry into force of the option provided for in Article 1693 ter may not be carried forward on a return whose elements are taken into account for the calculation…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VIII: Solidarity levies on income from assets and investment income

Article 235 ter

…he contribution mentioned in article L. 136-6 of the Social Security Code, without application of I ter of the same article L. 136-6. The solidarity levy mentioned in 2° of I of this article is assess…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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