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Showing 17211730 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 1463 A

…area to be boosted defined in II of the same Article 44 sexdecies that they have created between 1 January 2018 and 31 December 2023, from the year following that of their creation.For seven years fr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Residential and business premises

Article 1496

…r the assessment of property tax on built-up properties, the rental value of premises rented on 1st January 1974 under the rent regulation system established by law no. 48-1360 of 1 September 1948 as…

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

Article 1499

…lations. The following abatement rates shall be applied to the interest rate referred to in 2°: a) 25% in respect of land and buildings, and a) 25% for property acquired or created before 1 January 19…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VIa: Special rules for the assessment of direct local taxes

Article 1518 E

…of Article 1498: 1° Partial exemptions from direct local taxes are granted for the years 2017 to 2025 when the difference between the assessment established for the year 2017 in application of this co…

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

Article 1465 A

…his article, companies that carry out the operations mentioned in the first paragraph of article 1465 under the conditions and subject, where applicable, to the approval provided for in this article a…

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

Article 1468 bis

…ions relating to the business property tax, with the exception of those provided for in Articles 1465 to 1465 B, the extension of an establishment means the net increase in the tax base compared with…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Local mining tax

Article 1519

…ch Republic.Where there are several baselines, the one closest to the coast is used.II. - 1° From 1 January 2023, the rates of the communal mining royalty are set at:- €183.50 per kilogram of gold con…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Tax on offshore wind turbines

Article 1519 C

…x on electricity production installations using mechanical wind energy at sea mentioned in article 1519 B, for the part relating to installations located in inland waters or the territorial sea, is al…

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

Article 1457

The activity of the persons mentioned in article L. 135-1 of the French Commercial Code of which the total gross remuneration received for this activity during the reference period defined in article…

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

Article 1460

…rature, science and the arts for pleasure, primary school teachers ; 4° Lyric and dramatic artists; 5° Midwives and nurses; 6° Repealed; 7° Sportsmen and sportswomen for the sole purpose of practising…

AI translation · Updated 7 Nov 2023Open Article
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