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Showing 371380 of 66672 articles for Art. 206 2 and 3-b

French General Tax CodeIn force
Section IX ter : Special equipment tax levied for the benefit of public land and development establishments in French Guiana and Mayotte

Article 1609 B

In French Guiana and the Department of Mayotte, a special equipment tax is introduced for the benefit of public establishments created pursuant to Article L. 321-36-1 of the town planning code.This ta…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Taxable income of foreign nationals and persons not resident in France for tax purposes

Article 164 B

…ted in France or rights relating to such real estate; b. Income from French transferable securities and all other transferable capital invested in France; c. Income from businesses located in France;…

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

Article 172 bis

A decree specifies the nature and content of the documents that must be produced or presented to the administration by real estate companies not subject to corporate income tax that rent out their pro…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
7°: Local authorities, local public bodies and local public companies

Article 1042 B

…of property allocated to student accommodation are defined in the eleventh paragraph of article L. 822-1 of the Education Code.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title V: Provisions common to Titles I, II and IV

Article 1378 bis

Transfers of any kind having as their object, in the case of long leases, either the right of the lessor or the right of the lessee, are subject to the provisions of this code concerning transfers of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Special provisions for gifts

Article 790 B

…llecting inter vivos transfer duties, an allowance of €31,865 is made on the share of each of the grandchildren.The donor's deceased grandchildren are, for the purposes of applying the allowance, repr…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Section 1: Right to inspect goods, means of transport and persons.

Article 63 bis

Customs officers may at any time visit artificial islands, installations and structures on the continental shelf and in the exclusive economic zone. They may also visit means of transport involved in…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 1: Right to inspect goods, means of transport and persons.

Article 60 bis

…The results of the examination communicated by the doctor, the observations of the person concerned and the progress of the procedure must be recorded in a report sent to the magistrate.Any person who…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 1: Right to inspect goods, means of transport and persons.

Article 61 bis

…g the prohibition or authorisation decision referred to in Article 6 of Council Regulation (EC) No 428/2009 of 5 May 2009 setting up a Community regime for the control of exports, transfer, brokering…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
F: Tax for the management of aquatic environments and flood prevention

Article 1530 bis

I. - Communes that exercise, pursuant to I bis of article L. 211-7 of the Environment Code, the competence of aquatic environment management and flood prevention may, by a deliberation taken under the…

AI translation · Updated 7 Nov 2023Open Article
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