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Showing 601610 of 2313 articles for Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977

French General Tax CodeIn force
4: Determining taxable income

Article 31

…ot included in the provisional budget of the co-ownership, provided for in article 14-1 of law no. 65-557 of 10 July 1965 laying down the status of co-ownership of built-up properties, borne by the ow…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 38 bis-0 A bis

I. - The delivery of securities as collateral entailing transfer of ownership and carried out under the conditions set out in I or III of Article L. 211-38 of the Monetary and Financial Code are subje…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
5: Building lease

Article 33 bis

Subject to the provisions of article 151 quater, rents and services of any kind that constitute the price of a construction lease entered into under the conditions provided for by the

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 38 bis

I. - 1. Financial securities lent by a company are taken in priority from securities of the same nature acquired or subscribed to at the most recent date.The claim representing the financial securitie…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4: Determining taxable income

Article 31-0 bis

…where applicable, by substitution of the owner, from the first paragraph of 3° of I of the article 156.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of industrial and commercial profits

Article 35

…ise of sale relating to a property that is sold by fractions or lots at the behest of these persons;5° Persons who lease a commercial or industrial establishment equipped with the furniture or equipme…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
6: Rent subject to value added tax

Article 33 quater

For the purposes of determining the taxable property income of persons liable for value added tax on the rental of their buildings, gross receipts and deductible expenditure relating to the buildings…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of property income

Article 14 A

…tioned in article 239 nonies in respect of the fraction of income mentioned in 1° of article L. 214-51 of the Monetary and Financial Code, with the exception of the fraction relating to rental income…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4: Determining taxable income

Article 31 bis

…ion. This deduction is equal to 6% for the first seven years and 4% for the following two years of 95% of the amount of the cash subscription to the initial capital or capital increases of this compan…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4: Determining taxable income

Article 32

1. Notwithstanding the provisions of

AI translation · Updated 8 Nov 2023Open Article
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