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Showing 5160 of 63909 articles for Art. 156 I 1°

French General Tax CodeIn force
1: Tax penalties

Article 1840 I

Any fraud or attempted fraud and, in general, any manoeuvre with the aim or having the result of defrauding or compromising the tax, committed in the use of stamping machines is punishable by the pena…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°f: Defence restructuring zones

Article 1383 I

Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt…

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

Article 1464 I

I. - The municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a general resolution adopted under the conditions defined in l'article 1639 A…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1382 I

I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in article 1639 A bis, partially or fully exe…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Additional tax on undeveloped property

Article 1519 I

I. - An additional tax to the property tax on non-built-up properties is introduced for the benefit of the municipalities and public establishments for inter-municipal cooperation with their own taxat…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IIa: Commission nationale des impôts directs et des taxes sur le chiffre d'affaires (National Commission for Direct Taxes and Turnover Taxes)

Article 1651 I

I. - For the determination of industrial and commercial profit and turnover, the taxpayers' representatives, other than the chartered accountant, on the national commission referred to in Article 1651…

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

Article 1594 I

The departmental council may, by deliberation, exempt from land registration tax or registration duties acquisitions by mutual pension societies for veterans and victims of war who benefit from the St…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
TITLE I A: Observatory of prices, margins and incomes in overseas France

Article L910-1 I

Each observatory produces an annual report, which may include opinions and proposals. This report is sent to Parliament and to the ministers responsible for overseas France, the economy, finance and e…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter I

I. - The tax credit defined in article 244 quater J is deducted up to one fifth of its amount from the income tax due by the taxpayer in respect of the year during which the credit institution or fina…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Subsection 6: Tax base

Article 1635 quater I

I.-A 50% allowance is applied to the values mentioned in 1° of Article 1635 quater H for: 1° Residential and accommodation premises and their annexes mentioned in Articles 278 sexies and 296 ter and,…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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