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Showing 16111620 of 2313 articles for Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies

French General Tax CodeIn force
I: Taxable premises

Article 1407 ter

…on passed under the conditions laid down in article 1639 A bis, increase by a percentage of between 5% and 60% its share of the council tax assessment on second homes and other furnished premises not…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Provisions common to property tax and council tax

Article 1417

…me for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the first share of family quotient, increased by 3,174 € for each additional half share, us…

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

Article 1453

Drivers and coachmen who own one or two carriages that they drive and manage themselves are exempt from business property tax, provided that the two carriages are not used simultaneously, that they ha…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Exemptions, special rebates and tax reductions

Article 1391 C

…ory purpose is the construction or management of housing or by the bodies mentioned in article L. 365-1 of the Construction and Housing Code, for the accessibility and adaptation of housing to people…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Exemptions, special rebates and tax reductions

Article 1391 D

…lic companies whose statutory purpose is to develop housing or the bodies mentioned in article L. 365-1 of the same code, as well as the buildings, residential homes and accommodation and social reint…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Exemptions, special rebates and tax reductions

Article 1391 E

…rpose is the construction or management of housing, as well as the bodies mentioned in article L. 365-1 of the same code.This rebate is equal to a quarter of the amount, excluding tax, of the expendit…

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

Article 1394 D

Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by deliberation taken under the conditions provided for in I of ar…

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

Article 1395 E

…here the taxpayer qualifies for both one of the exemptions mentioned in 1° and 1° bis of article 1395 and the exemption provided for in I, the exemption provided for in 1° and 1° bis of article 1395 s…

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

Article 1450

…ness carries out, during the reference period defined in article 1467 A, a turnover of more than €4,573,000 excluding tax.

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

Article 1452

…prenticeship contract drawn up under the conditions provided for by the articles L. 6221-1 to L. 6225-8 of the Labour Code; 2° A widow who continues, with the help of a single worker and one or more a…

AI translation · Updated 7 Nov 2023Open Article
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