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Showing 2130 of 25173 articles for Art. 4°-c

French General Code of Local AuthoritiesIn force
Other appendices

Article Annexe C

Invoices and statements must contain the following informationNo formalities other than those provided for in the General Tax Code are required for invoices or statements sent as supporting documents.…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
3°: Buildings financed by state-subsidised loans

Article 1384 C

I. - Housing acquired with a view to rental, with financial assistance from the State or with a subsidy from the National Urban Renewal Agency, pursuant to 3° and 5° of Article L. 831-1 du code de la…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis C

Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
C: Tax on offshore wind turbines

Article 1519 C

With the exception of the levy mentioned in XIX of article 1647 made for the benefit of the State, the product of the tax on electricity production installations using mechanical wind energy at sea me…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4: Income from receivables, deposits and guarantees

Article 124 C

The amount of the gains mentioned in Article 124 B is set in accordance with the conditions set out in the first paragraph of 1 and 2 of Article 150-0 D. However, the costs of acquisition for valuable…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1640 C

I. - For the application of the second paragraph of I of Article 1640 B, the reference communal and inter-communal rates are defined as follows:1. For communes that are not members in 2010 of a public…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Optional taxable transactions

Article 260 C

The option mentioned in Article 260 B does not apply: 1° Transactions carried out by affiliates of the central body of savings banks and banques populaires, as well as their groupings, between themsel…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
c: Taxation based on actual profits

Article 54 quater

Companies are required to provide, in support of their income tax return for each financial year, a detailed statement of the categories of expenditure referred to in 5 of Article 39 (1), when they ex…

AI translation · Updated 8 Nov 2023Open Article
French Consumer CodeIn force
Section 1: Provisions relating to the Wallis and Futuna Islands

Article L771-3

For the application of Article L. 771-2: 1° Shall not apply: a) The last paragraph of Article L. 711-3 ; b) The 3rd and last paragraphs of article L. 711-4 ; c) The second paragraph of Article L. 732-…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Compulsory taxable transactions

Article 256 C

I.-Taxable persons who have in France the seat of their economic activity or a permanent establishment or, failing that, their domicile or habitual residence, with the exception of permanent establish…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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