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Showing 26812690 of 28855 articles for Art. 31 May 2005

French General Tax CodeIn force
I: Taxable companies and local authorities.

Article 206

…tnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955 as amended, are liable for corporation tax, regardless of their purpose, cooperative societ…

AI translation · Updated 8 Nov 2023Open Article
French Intellectual Property CodeIn force
Paragraph 1: General procedural rules

Article R331-24

…o the authority by virtue of the provisions of this sub-section or articles L. 137-4, L. 219-4, L. 331-29 to L. 331-31 and L. 331-33;-the purpose of the referral, which must be substantiated, and the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1396

I. - Property tax on undeveloped properties is established on the basis of the cadastral rental value of these properties determined in accordance with the rules defined in

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER V: Local electronic communications networks and services

Article L1425-2

…mote the coherence of public initiatives and their proper coordination with private investment.They may include a strategy for the development of digital uses and services. This strategy aims to promo…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2a: Special declaration system

Article 102 ter

…0 is equal to the gross amount of annual receipts less a flat-rate allowance of 34%. This allowance may not be less than €305.Capital gains or losses arising from the sale of assets used in the busine…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Subsection 4: Incompatibilities.

Article L811-10

…of court-appointed administrator or a profession provided for in Title IV bis of Act no. 90-1258 du 31 décembre 1990 précitée ou l'acquisition de locaux pour cet exercice. A court-appointed administra…

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

Article 279-0 bis

…tificate, as well as the invoices or notes issued by the companies that carried out the work, until 31 December of the fifth year following the completion of the work. The lessee is jointly and severa…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Subsection 3: Criminal penalties

Article L2223-35

…223-25 is punishable by a fine of 75,000 euros. The violation of the provisions of articles L. 2223-31 à L. 2223-34 is punishable by a fine of 75,000 euros. It is punishable by five years' imprisonmen…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XI: Goods transiting through a warehouse or logistics storage platform

Article 298 sexdecies J

…aph of I is set by order of the minister responsible for the budget. This information is kept until 31 December of the sixth year following the year during which the import operation took place. IV.-T…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Rules specific to the 1970-1974 five-yearly review

Article 1515

…or property.2. The decisions taken by the committee are notified to the tax authorities and to the mayors of the municipalities in the department. The mayor shall have the said decisions posted in ac…

AI translation · Updated 7 Nov 2023Open Article
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