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Showing 5160 of 1102 articles for Art. 1594-0 G

French General Tax CodeIn force
3: Other sanctions and measures

Article 1840 G

I. - In the event of a breach of the undertaking given by a forestry group under the conditions provided for in 3° of 1 of Article 793 for the improvement of the production and land structure of Frenc…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Other appendices

Article Annexe G

Statement of mandatory information in supporting documents for public contractsI. - With regard to public contracts below the amount from which contracts are concluded in writing (1) A. - Where the pu…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
VIII bis: Exemption for capital gains realised on the sale of a sole proprietorship or a complete branch of activity

Article 238 quindecies

I. - Capital gains subject to the articles 39 duodecies to 39 quindecies and realised in the context of a commercial, industrial, craft, liberal or agricultural activity on the occasion of the transfe…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Aa: Correction applied to exemptions when property tax on built-up properties is transferred

Article 1382-0

…ax on built-up properties provided for in articles 1382 B, 1382 C, 1382 C bis, 1382 D, 1382 E, 1382 G, 1382 H, 1382 İ, 1383-0 B, 1383-0 B bis, 1383 C ter, 1383 D, 1383 E, 1383 E bis, 1383 F, 1383 G, 1…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Other sanctions and measures

Article 1840 G ter

I. - Where an exemption from or reduction in registration duties, land registration tax or additional tax on registration duties or land registration tax has been obtained in return for compliance wit…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1-0 quinquies : Maintenance of tax deferrals for certain professional capital gains

Article 151-0 octies

…ties to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to put an end to them, until the latter become taxabl…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 0-II bis: Reduction in property tax on undeveloped land relating to plots farmed by young farmers

Article 1647-00 bis

I. - Upon deliberation of general scope taken, each insofar as it is concerned, under the conditions provided for in l'article 1639 A bis, by the territorial authorities and their groupings with their…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VII-0 A : Property wealth tax

Article 1723 ter-00 B

Spouses and partners bound by a civil solidarity pact defined by Article 515-1 of the Civil Code are jointly and severally liable for payment of the tax on real estate wealth.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 bis G

I.-The net gain realised on the sale of securities subscribed for in exercise of warrants allocated under the conditions defined in II to III is taxed under the conditions laid down in Article 150-0 A…

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

Article 39 quinquies GA

…Insurance and reinsurance companies are authorised to set aside, free of tax, a provision relating to their credit insurance operations other than those carried out for export on behalf of the Stat…

AI translation · Updated 8 Nov 2023Open Article
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