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Showing 401410 of 34257 articles for Art. 3 bis

French General Tax CodeIn force
1° ter: Rural regeneration zones. Rental housing acquired and improved with financial assistance from the Agence nationale de l'habitat (National Housing Agency)

Article 1383 E bis

…ority may, by means of a general decision taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on built-up properties :a) Hotels for premises allocated exclusiv…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Equity financing of cinematographic or audiovisual works

Article 238 bis HH

…son may hold, directly or indirectly, more than 25% of the capital of a company defined in article 238 bis HE. This last provision is no longer applicable after five years have elapsed since the first…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 7: Special customs investigation procedures

Article 67 bis-1

…omplices as well as those who have participated as interested parties within the meaning of Article 399 and carrying out the seizures provided for in this Code, customs officers authorised by the Mini…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IIa A: National aviation tax commission

Article 1651 L bis

…cal Taxes is hereby set up with jurisdiction to examine the disputes referred to in Article L. 59 C bis of the Book of Tax Procedures. This commission is chaired by the president of the administrative…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1382 C bis

…th their own tax status may, by a deliberation taken under the conditions provided for in Article 1639 A bis, exempt from property tax on built-up properties premises owned by a municipality or a publ…

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

Article 1464 I bis

…tax status may, by a deliberation of general scope taken under the conditions defined in article 1639 A bis, exempt establishments carrying out, in premises that are freely accessible to the public,…

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

Article 1639 A bis

…household waste removal tax mentioned in article 1520 or the development tax mentioned in article 1635 quater A must be taken before 1st October in order to be applicable the following year. They are…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Determination of taxable income

Article 72 B bis

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AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Reduced rate

Article 278-0 bis

…at the reduced rate of 5.5%;c) Margarines and vegetable fats;d) Caviar;e) Alcoholic beverages;1°-00 bis Foodstuffs intended for consumption by animals producing foodstuffs themselves intended for huma…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
c: Special provisions for gifts

Article 790 A bis

…e result of a merger and meets the conditions set out in c and e to g of 1a of I of Article 885-0 V bis of this Code, in the version in force on 31 December 2017 ;the donee carries out his or her main…

AI translation · Updated 7 Nov 2023Open Article
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