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Showing 7180 of 1102 articles for Art. 1594-0 G

French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis GC

The contributions payable by companies operating one or more pharmaceutical specialities are excluded from deductible expenses for the basis of assessment of income tax or corporation tax in accordanc…

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

Article 238 quater G

Any variation or depreciation in the amount of the settlor's rights representing the property or rights transferred to the trust estate has no impact on the settlor's taxable income.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Special arrangements applicable to intra-Community distance sales of goods, to supplies of goods made in a Member State via electronic interfaces facilitating such supplies, and to services supplied by taxable persons established within the territory of the European Union but not in the Member State of consumption

Article 298 sexdecies G

I.-Any taxable person may take advantage of the special declaration and payment arrangements set out in this article if: 1° Who has established his place of business in France or has a permanent estab…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°d: Buildings included in or erected near sites exposed to particular risks

Article 1383 G bis

…in I of article 1639 A bis, exempt from property tax on built properties, up to 25% or 50%, buildings used for residential purposes that :- are built less than three kilometres from the property line…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°d: Buildings included in or erected near sites exposed to particular risks

Article 1383 G ter

…1639 A bis, exempt from property tax on built-up properties, up to a maximum of 25% or 50%, buildings used for residential purposes completed prior to the implementation of a mining risk prevention p…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section XIII sexies : Capital gains tax on the sale of buildings other than building land

Article 1609 nonies G

I. - A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 5: Chargeability of the tax

Article 1635 quater G

The development tax is payable, depending on the case: 1° On the date of completion of the taxable operations. This date means the date of definitive completion of the operations within the meaning of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Approved associations of the liberal professions

Article 1649 quater G

…professional charts of accounts approved by the Minister for the Economy and Finance. The accounting documents referred to in the first paragraph shall include, regardless of the profession practised…

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

Article 1840 G bis

A breach of the undertaking provided for in I of Article 1131 automatically terminates the reservation of enjoyment and the donated property must be handed over to the State at the first requisition,…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
TITLE I A: Observatory of prices, margins and incomes in overseas France

Article L910-1 G

Each observatory is informed of any measures relating to market regulation and price controls that concern the overseas department or collectivity for which it is responsible.

AI translation · Updated 6 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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