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Showing 4150 of 43757 articles for Art. 2 terdecies H

French General Code of Local AuthoritiesIn force
Other appendices

Article Annexe H

Mandatory information to be included in a partnership contract1. Identification of the contracting parties. (1) 2. Definition of the subject of the partnership contract. (1) 3. Duration of the contrac…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
15° ter : Tax reduction granted for cash subscriptions to the capital of press companies.

Article 199 terdecies-0 C

1. a. Taxpayers domiciled in France for tax purposes, within the meaning of the article 4 B, are entitled to an income tax reduction equal to 30% of payments made up to 31 December 2024 in respect of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
5: Competence of customs officers

Article 1825 H

…re competent to investigate, record and prosecute, as in matters of indirect taxation, offences in the following matters, insofar as they are governed by this Code or the Book of Tax Procedures: 1° Gu…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2a: Infringement of the obligation to present accounts in electronic form, cost accounting or consolidated accounts

Article 1729 H

Shall give rise to the application of a fine equal to €5,000 or, in the event of rectification and if the amount is higher, an increase of 10% of the duties charged to the taxpayer: 1° Failure to pres…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1464 H

Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision taken under the conditions defined in I of article 1639…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IIa: Commission nationale des impôts directs et des taxes sur le chiffre d'affaires (National Commission for Direct Taxes and Turnover Taxes)

Article 1651 H

1. A Commission nationale des impôts directs et des taxes sur le chiffre d'affaires is hereby established.This commission shall be chaired by a member of the Conseil d'Etat appointed by the Vice-Presi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IX nonies: Special taxes levied in favour of the Société du Grand Projet du Sud-Ouest

Article 1609 H

A special equipment tax is instituted for the benefit of the local public body Société Grand Projet du Sud-Ouest created in Article 1 of Ordinance no. 2022-307 of 2 March 2022 relating to the Société…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Flat-rate tax on network companies

Article 1519 HA

I. - The flat-rate tax referred to in Article 1635-0 quinquies applies to liquefied natural gas installations, underground natural gas storage facilities, natural gas transmission pipelines, compresso…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
14° : Tax reduction granted for cash subscriptions to the capital of companies and for subscriptions to shares in innovation investment funds (fonds communs de placement dans l'innovation)

Article 199 terdecies-0 AB

I.-1. Taxpayers resident in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions to the initial capital or capital in…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
D: Flat-rate tax on network companies

Article 1519 H

I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to radio stations whose power requires a notice, agreement or declaration to the Agence nationale des fréquences pursuant to Articl…

AI translation · Updated 7 Nov 2023Open Article
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