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Showing 271280 of 60226 articles for Art. 404 A/B

French General Tax CodeIn force
D: Tax base

Article 1388 bis

I. - The basis of assessment for property tax on built properties for rental housing mentioned in Article L. 441-1 of the Construction and Housing Code, belonging to one of the bodies listed in articl…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Section 01: Consignment duty.

Article 322 bis

Customs officers may detain the goods referred to inarticle 38 (4) and (5) above, or goods likely to belong to one of the categories of goods listed in these same provisions, and possibly the vehicles…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Exempt transactions

Article 261 B

Services provided to their members by groups formed by natural or legal persons carrying out an activity exempt from value added tax on the basis of 4, with the exception of 10°, and 7 of article 261,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
V: Taxation of capital gains realised on the sale of movable or immovable property or rights for valuable consideration

Article 200 B

Capital gains realised under the conditions provided for in articles 150 U to 150 UC are taxed at a flat rate of 19%. They are taxed at the rates provided for in III bis of article 244 bis A when they…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Retail purchase of ferrous and non-ferrous metals

Article 1649 bis

Any natural or legal person who habitually engages in the retail purchase of ferrous and non-ferrous metals is required to submit, before 31 January each year, to the departmental directorate of publi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Va: Dation in payment

Article 1716 bis

I. - Free transfer duties, real estate wealth tax and partition duty may be paid by handing over works of art, books, collectors' items, documents, of high artistic or historical value, or real estate…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
14° bis : Inheritance tax. Exemption for property and property rights located in Corsica

Article 1135 bis

I. - Subject to the provisions of II, for successions opened between the date of publication of loi n° 2002-92 du 22 janvier 2002 relative à la Corse and 31 December 2012, immovable property and immov…

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

Article 260 B

Transactions relating to banking, financial activities and, in general, trading in securities and money, as these activities are defined by decree, may, where they are exempt from value added tax, be…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Council tax

Article 1414 B

People who retain the use of the dwelling that was their main residence before being permanently housed in an establishment or service mentioned in 6° of I of Article L. 312-1 of the code de l'action…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 196 B

The taxpayer who accepts the attachment of the persons designated in 3 of Article 6 benefits from an additional half share of family quotient per person thus attached.If the connected person is marrie…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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