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Showing 12211230 of 1294 articles for Art. 796-0 ter

French General Tax CodeIn force
XLIX: Tax credit for low-income housing associations investing in new housing in overseas France

Article 244 quater Y

…Wallis and Futuna Islands, where the following conditions are met: 1° For investments made in the intermediate housing sector: > a) The housing is leased out to a third party. a) The housing units are…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 199 decies F

…en years ago and forming part of a classified residential tourist village included within the perimeter of a leisure property rehabilitation operation defined in Article L. 318-5 of the town planning…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIII: Imports

Article 291

…d to be imports of goods:a. the entry into France of goods originating in or coming from a State or territory not belonging to the European Union, and which have not been released for free circulation…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VI: Persons liable for payment of the tax

Article 284

…if the property is sold, converted to another use or demolished under the conditions set out in Chapter III of Title IV of Book IV of the French Construction and Housing Code. It is also reduced to te…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 00Ib: Electronic filing of returns

Article 1649 quater B quater

…close of the financial year, pre-tax sales or total gross assets shown on the balance sheet are greater than or equal to 400 million euros;2° Natural or legal persons or legal or de facto groupings of…

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Section III: Policyholder and beneficiary information and pricing

Article A132-5-2

…4-1, I of Article A. 132-4-1 applies as follows:1° Where the technical rate used is not zero, the literary explanation referred to in 2° of I of article A. 132-4-1 also includes the indication that th…

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

Article 163 quinquies B

…into account directly in the 50% investment quota must be issued by companies which have their registered office in a Member State of the European Union, or in another State party to the Agreement on…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 2: Dotation de soutien à l'investissement des départements (Departmental investment support grant)

Article L3334-10

…eby instituted a grant to support investment in the départements, allocated to the départements and territorial collectivities of Saint-Pierre-et-Miquelon, Saint-Martin and Saint-Barthélemy. I.-This g…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Determination of taxable income

Article 73

…€28,612; > b) To the sum of €28,612 plus 30% of the profit in excess of this limit, where it is greater than or equal to €28,612 and less than €52,985; c) To the sum of €35,924 plus 20% of the profit…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Paragraph 3: Conditions for holding municipal office

Article L2573-7

I. - The provisions of Sections 1 to 3 of Chapter III of Title II of Book I of Part Two mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated i…

AI translation · Updated 7 Nov 2023Open Article
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