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Showing 61016110 of 40353 articles for Art. 25-3 et seq.

French General Tax CodeIn force
2: Determination of taxable profits

Article 39 octodecies

…s acquired, on the effective date of this option, by the non-depreciable elements of their fixed assets.This recognition must be made in the accounts no later than the close of the first financial yea…

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

Article 39 quindecies

I. - (1) Subject to the provisions of Articles 41,151 octies and 210 A to 210 C, the net amount of long-term capital gains is taxed separately at a rate of 12.8%.It refers to the excess of these capit…

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

Article 39 novodecies

…nce is taxed immediately.II.-I applies to buildings whose sale to a leasing company is carried out between 1 January 2021 and 30 June 2023 and is preceded by a financing agreement accepted by the less…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
SINGLE CHAPTER

Article L1221-3

…offence or an unsuspended prison sentence, handed down within the last ten years and entered in bulletin no. 2 of the criminal record or, for foreign nationals, in an equivalent document, for reasons…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER IV: Financial autonomy

Article LO1114-3

…f powers transferred on an experimental basis or implemented by delegation and financial transfers between local authorities in the same category. For the category of communes, the total resources men…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER III: Experimentation

Article LO1113-3

The representative of the State may request that an appeal against the decision referred to in article LO 1113-2 be suspended; the decision shall then cease to have effect until the administrative cou…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER I: LOCAL FINANCE COMMITTEE

Article L1211-3

The Local Finance Committee controls the distribution of the global operating grant.It sets, where applicable, the amount of the lump-sum grant under the conditions provided for in articles L. 2334-7…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER V: External action by local and regional authorities

Article L1115-3

…f the same code may, within the limit of 1% of the resources allocated to the mobility services budgets, excluding the payment intended for the financing of mobility services, finance from these budge…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER II: THE NATIONAL STANDARDS ASSESSMENT BOARD

Article L1212-3

…perating allocation provided for in the Finance Act for the year. The amount of this allocation is determined each year by the National Council, after receiving the assent of the Local Finance Committ…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Sub-section 1: General provisions

Article LO1112-3

…1 and LO 1112-2, the deliberative assembly of the territorial community, by a single deliberation, determines the procedures for organising the local referendum, sets the polling day, which may not ta…

AI translation · Updated 8 Nov 2023Open Article
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