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Showing 16611670 of 2313 articles for Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977

French General Tax CodeIn force
II: Exemptions and allowances

Article 1464 I

…ents carrying out retail sales of new books that have the independent reference bookshop label at 1 January of the tax year.II. - To benefit from the exemption provided for in I, an establishment must…

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
F: Assessment procedure

Article 1504

…tioned in I of article 1498, the departmental commission on rental values provided for in article 1650 B has a period of three months from the date on which it receives the preliminary drafts drawn up…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Aa: Correction applied to allowances when the departmental share of property tax on built-up properties is transferred to the communes

Article 1518 quater

…for property tax on built-up properties, the rate of rental value allowances mentioned in articles 1518 A and 1518 A quater is equal to the ratio between: 1° On the one hand, the sum of the products,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Flat-rate tax on pylons

Article 1519 A

…flat-rate tax is set at €2,800 for pylons supporting power lines whose voltage is between 200 and 350 kilovolts and €5,592 for pylons supporting power lines whose voltage is greater than 350 kilovolt…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Flat-rate tax on network companies

Article 1519 E

I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to nuclear or fossil-fired electricity generation facilities whose installed electrical capacity within the meaning of Articles L.…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Flat-rate tax on network companies

Article 1519 G

I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to electrical transformers under the public electricity transmission and distribution networks within the meaning of the Energy Cod…

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

Article 1464 C

…s allocated to this grouping by virtue of the articles 29 or 11, as amended, of law no. 80-10 of 10 January 1980 on the organisation of direct local taxation, the latter is substituted for the commune…

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

Article 1464 D

…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 auxiliaries…

AI translation · Updated 7 Nov 2023Open Article
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