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Showing 941950 of 1294 articles for Art. 796-0 ter

French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies B

I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter Xa: Health charges on fishery and aquaculture products

Article 302 bis WB

…levels defined in euros by decision of the Council of the European Union. A joint order of the Minister for the Economy, Finance and Industry, the Minister for Agriculture and Fisheries and the Secret…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Flat-rate tax on network companies

Article 1519 G

…ollowing scale:UPSTREAM VOLTAGE (in kilovolts) RATE PER TRANSFORMER (in euros) Over 350 161,385 Greater than 130 and less than or equal to 350 54,768 Greater than 50 and less than or equal to 130 15,7…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Sub-paragraph 1: Vehicles used for the transport of corpses before coffining (R).

Article D2223-111

…lvin. For an ambient temperature of 30° C, the burial compartment's cooling system must enable an internal temperature of between 0° C and 7° C to be reached in no more than one hour, and then maintai…

AI translation · Updated 5 Nov 2023Open Article
French Commercial codeIn force
Sub-paragraph 1: Deeds relating to ownership and transfer of ownership

Article A444-93

The first forward sales or lease-sales of premises, flats or houses mentioned in article A. 444-92 (numbers 56 and 57 of table 5) give rise to the levying of:1° Where the transfer of ownership is effe…

AI translation · Updated 4 Nov 2023Open Article
French Commercial codeIn force
Sub-paragraph 1: Deeds relating to ownership and transfer of ownership

Article A444-95

The first sale in the future state of completion or completed of residential premises included in a building or in a property complex other than HLM that has been the subject of the same building perm…

AI translation · Updated 4 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER VI : Resource equalisation

Article L2336-2

I. - From 2012, the aggregate tax potential of an inter-municipal grouping is determined by adding together the following amounts:1° The product determined by applying the average national tax rate fo…

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

Article 677

…ovisions, the following are subject to proportional or progressive taxation: 1° Transfers, either inter vivos or by death, of ownership or usufruct of movable or immovable property, as well as court d…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Ia: Turnover taxes and similar miscellaneous taxes

Article 1609 untricies

…nnex to the declaration mentioned in 1 of the same article 287 filed in respect of the month or quarter during which the liability arose;2° For those liable for value added tax subject to the simplifi…

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

Article 1594 F sexies

The departmental council may, by deliberation, reduce the rate of land registration tax or registration fees by up to 0.70% where the following conditions are met:1° The transfer is part of a transact…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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