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Showing 10211030 of 2313 articles for Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977

French General Tax CodeIn force
19° decies : Tax reduction for rental investments and affordable rented accommodation

Article 199 sexvicies

…hin the meaning of Article 4 B can benefit from an income tax reduction for the acquisition, from 1 January 2009 until 31 December 2022, a new dwelling or a dwelling in a future state of completion or…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIa: Tax on the operators of electronic contact platforms for the provision of certain transport services

Article 300 quater

The chargeable event for the tax provided for in article 300 bis is the completion of the calendar year during which the matchmaking service referred to in the same article 300 bis is provided in Fran…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IX: Slaughter health fees

Article 302 bis O

The rate of this fee is set per animal of each species, subject to a ceiling of 150% of the average flat-rate levels defined in euros by decision of the Council of the European Union. This fee may be…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IX: Slaughter health fees

Article 302 bis N

Any person who has an animal slaughtered in a slaughterhouse pays a slaughter health fee to the State. However, in the case of contract slaughter, the fee is paid by the third-party slaughterer on beh…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IX: Slaughter health fees

Article 302 bis R

A decree sets out the conditions for application of

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter X: Sanitary cutting fees

Article 302 bis S

…ry to a place located in another Member State of the European Union pursuant to 1° of I of article 258 A, as is, and proof is provided of the export, dispatch or transport.The health fee for cutting i…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 300

…n department responsible for the taxpayer's registered office or main establishment, no later than 25 April of the year following the year during which the tax became payable. II.-The tax is paid unde…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 300 bis

A tax is hereby introduced on the provision, in France, of services for putting people in contact with each other by electronic means with a view to carrying out economic transactions that meet the fo…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter X: Sanitary cutting fees

Article 302 bis U

The health fee referred to in article 302 bis S is established and recovered according to the same rules, under the same guarantees, privileges and penalties as for value added tax.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 302 bis MA

I. - A tax on certain advertising expenses is introduced with effect from 1 January 1998.II. - This tax is payable by any person liable to value added tax whose turnover for the previous calendar year…

AI translation · Updated 7 Nov 2023Open Article
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