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Showing 291300 of 2313 articles for Art. 3 · C. com. Art. L 144-7 et R 144-1 · CGI Art. 1728

French General Tax CodeIn force
2°: Distillation sites

Article 319

At the request of town councils or agricultural and distillers' unions, at least one public distillation workshop shall be opened per commune or hamlet, on public sites or premises designated by the r…

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 L

Where increases based on the same grounds are notified to companies that are members of a group within the meaning of Article 223 A or article 223 A bis, any taxpayer may request that the matter be re…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Common provisions

Article 1965 L

Discharge or refunds of all taxes or tax claims for an amount of less than €8 are not made. This amount is assessed per rating, financial year or case.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
7: Rehabilitation lease

Article 33 quinquies

Rents and services of any kind that constitute the price of a rehabilitation lease concluded under the conditions provided for by articles

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
5: Building lease

Article 33 bis

Subject to the provisions of article 151 quater, rents and services of any kind that constitute the price of a construction lease entered into under the conditions provided for by the

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

Article 38 bis

I. - 1. Financial securities lent by a company are taken in priority from securities of the same nature acquired or subscribed to at the most recent date.The claim representing the financial securitie…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
6: Rent subject to value added tax

Article 33 quater

For the purposes of determining the taxable property income of persons liable for value added tax on the rental of their buildings, gross receipts and deductible expenditure relating to the buildings…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4: Determining taxable income

Article 31 bis

The member of a société civile de placement immobilier, governed by articles L. 214-114 et seq. of the French Monetary and Financial Code, whose share of income is, pursuant to Article 8, subject in i…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1a: Exemptions

Article 35 ter

Individuals who sell electricity produced from installations with a power output not exceeding 3 kilowatts peak, which use the sun's radiative energy, are connected to the public network at no more th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
5: Building lease

Article 33 ter

I. - Where the lease price consists, in whole or in part, of the delivery of real estate or securities under the conditions provided for in the first paragraph of

AI translation · Updated 8 Nov 2023Open Article
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