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Showing 12011210 of 4377 articles for Art. 1649 quater B quater

French General Tax CodeIn force
I: Taxable income

Article 157

Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2. Movable and immovable property and rights

Article 150 VB

I. - The purchase price is the price actually paid by the seller, as stipulated in the deed, it being specified that this price includes the existing property and the works in the case of a purchase m…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter D

I. - The tax credit defined in'article 244 quater E is deducted from the income tax due by the taxpayer in respect of the year during which the assets eligible for the scheme are acquired, created or…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
32°: Tax credit for students to finance their higher education

Article 200 terdecies

I. - Loans taken out between 1 September 2005 and 31 December 2008 with a view to financing their studies by persons aged no more than twenty-five and enrolled in a course of higher education entitle…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
6: Payroll tax

Article 1679 A

The payroll tax due by associations governed by the law of 1st July 1901, foundations recognised as being in the public interest, cancer centres mentioned in article L. 6162-1 of the Public Health Cod…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies A

I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…

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
Section VIII: Income tax deducted at source

Article 204 G

1. The basis of assessment for the advance payment provided for in 2° of 2 of Article 204 A due in respect of the income mentioned in article 204 C is made up of the amount of profits or income taxed…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 300

I.-La taxe prévue à l'article 299 is declared and settled by the taxpayer as follows: 1° For those liable for value added tax subject to the normal actual taxation system mentioned in 2 of Article 287…

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

Article 234 decies A

I. - Taxpayers who have been subject, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies…

AI translation · Updated 8 Nov 2023Open Article
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