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Showing 221230 of 3278 articles for Art. 35 bis

French General Tax CodeIn force
Section II: Tax base

Article 968 bis

The assets mentioned in article 965 acquired jointly under the conditions set out in article 754 A are included in the estate of each of the contracting parties in proportion to the sums invested by e…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Construction. Housing

Article 1055 bis

The first transfer for valuable consideration of properties mentioned in 4° of 2 of Article 793 benefits from an allowance of €91,000 on the basis of registration duties and land registration tax. The…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4° : Acts, archives, registers and documents destroyed as a result of war, disaster or any other event

Article 1125 bis

Deeds and documents of any kind relating exclusively to the reconstruction provided for by the loi n° 71-1029 du 24 décembre 1971 of registers or documents kept in the registries of commercial courts…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
12°: National parks

Article 1045 bis

(first paragraph disjoined)Acquisitions and exchanges of real estate located in the heartlands of a national park made by the public establishment of this park are exempt from registration duties and…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Sociétés d'aménagement foncier et d'établissement rural (land development and rural establishment companies)

Article 1028 bis

All acquisitions made by land development and rural establishment companies do not give rise to any collection for the Treasury.

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
II: Assessment rules

Article 1379 bis

The taxation and assessment rules, as well as those relating to the filing of returns, provided for by this code with regard to direct local taxes for the taxpayers mentioned in the second paragraph o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable persons and activities

Article 1447 bis

The construction, manufacture or recasting of military equipment carried out by the State in its industrial establishments is subject to business property tax. The same applies to maintenance and majo…

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

Article 1411 bis

The rental value of premises allocated exclusively to the accommodation of seasonal agricultural employees under the conditions provided for by Article L. 716-1 of the Rural and Maritime Fishing Code,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Periodic updating of the rental value of built and unbuilt properties

Article 1518 bis

In the interval between two updates provided for by article 1518, property rental values, with the exception of those of properties assessed under the conditions provided for in article 1498, are incr…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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