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Showing 1120 of 8477 articles for Art. 9 déc. 2009

French General Tax CodeIn force
VI: Regime for the press and its suppliers

Article 298 decies

I. - The deduction rights of businesses that publish the publications designated in article 298 septies are determined under the same conditions as for companies that become liable for this tax, takin…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Rules applicable to tax representatives

Article 302 decies

…accredited to the tax authorities a representative established in France pursuant to I of Article 289 A, with the exception of representatives responsible for carrying out in the name and on behalf of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter V: Overseas departments. Establishment and conservation of the land register

Article 1649 decies

…ew to implementing the reform of land registration carried out by the décret n° 55-22 du 4 janvier 1955 modifié et les textes pris pour son application.In the Department of Mayotte, the parcel cadastr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1762 decies

If they fail to comply with the obligations set out in 2 and 3 of III of article 1378 octies, the organisations mentioned in these 2 and 3 are liable to a fine equal to 25% of the amount of the donati…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1770 decies

Any failure, error or omission under the obligations provided for in II of Article 1586 octies shall be punishable by a fine equal to €200 per employee concerned, up to a limit set at €100,000.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
11° bis : Tax reduction for investment in leisure property

Article 199 decies G

The tax reduction mentioned in articles 199 decies E and 199 decies EA is granted, under the same conditions, when the property is owned by a company not subject to corporation tax, on condition that…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
11° bis : Tax reduction for investment in leisure property

Article 199 decies EA

The tax reduction mentioned in Article 199 decies E is granted in respect of the acquisition of housing that has been completed for at least fifteen years and that is undergoing renovation work. By wa…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Miscellaneous taxes

Article 234 decies A

…ties provided for in articles 736 to 741 bis for the period running from 1 January to 30 September 1998, must enter, on the declaration provided for in article 170 relating to 1999, the basis of these…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies E

…deduction applies to the assets mentioned in the first paragraph of this I acquired as new as from 9 May 2019 and until 8 May 2021. II.-The deduction is apportioned over the period from 9 May 2019 to…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies A

…25 May 2011 laying down detailed rules for the implementation and amendment of Regulation (EC) No 595/2009 of the European Parliament and of the Council as regards emissions from heavy commercial veh…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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