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Showing 3140 of 1102 articles for Art. 1594-0 G

French General Tax CodeIn force
D: Flat-rate tax on network companies

Article 1519 G

…l transformers under the public electricity transmission and distribution networks within the meaning of the Energy Code.II. - The flat-rate tax is payable by the owner of the transformers on 1st Janu…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 G

For the application of 2° of 1 of Article 39, the depreciation of buildings that have given entitlement to the tax reduction provided for in l'article 199 sexvicies are only allowed as a deduction fro…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 220 G

The tax credit defined in article 244 quater F is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter E.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
5°: Tax losses carried back

Article 223 G

1. Where the parent company opts for the regime provided for in paragraph I of Article 220 quinquies: a) The overall deficit declared in respect of a financial year shall be set off against the overal…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Exempt transactions

Article 261 G

Theatrical performances of a pornographic nature indicated in 2° of Article 279 bis may under no circumstances benefit from the exemptions from value added tax provided for by the legislative provisio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIIIa: Basic excess

Article 293 G

…and in III and IV of the same article, on the other hand, may not be combined.IV. - (Disjointed paragraph).

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IIa: Second-hand goods, works of art, collectors' items and antiques

Article 297 G

…om the scheme provided for in Article 297 A, a taxable dealer who carries out a transaction involving a second-hand land-based motor vehicle must provide proof, in accordance with the conditions laid…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
c: Special provisions for gifts

Article 790 G

I. - Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, to a nephew or niece or, by representation, to a grand-nephew or gr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Public land registry service

Article 881 G

The rates set out in articles 881 D and 881 E are applicable to the issue of copies and information provided for by articles 2 and 3 of the arrêté du 10 octobre 2008 pris pour l'application des articl…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section 0I bis: Tax on the market value of real estate owned in France by legal entities

Article 990 G

The tax provided for in Article 990 D is not deductible when calculating income tax or corporation tax.

AI translation · Updated 7 Nov 2023Open Article
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