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Showing 411420 of 16740 articles for Art. Aut. conc. n° 12-D-15

French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1586

I. - The départements shall collect:1° (Repealed);2° La redevance des mines, prévues à article 1587 ;3° La part de la fraction de la composante de l'imposition forfaitaire sur les entreprises de résea…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2nd Subsection: Overall income

Article 158

1. The net incomes of the various categories entering into the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out i…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Assessment of built properties

Article 1500

I.-A.- Buildings and land used to carry out an activity involving the manufacture or transformation of movable tangible property that requires significant technical resources are considered to be indu…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2nd Subsection: Overall income

Article 156

Income tax is based on the total amount of annual net income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax ho…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1587

I. - A royalty is levied for the benefit of the départements on each net tonne of the conceded product extracted by mine concessionaires, amodiataires and sous-amodiataires of mining concessions, by h…

AI translation · Updated 7 Nov 2023Open Article
French Labour CodeIn force
Paragraph 1: Data processing

Article R2122-15

The right of access to and rectification of the data mentioned in Article R. 2122-12, provided for in Articles 15 and 16 of Regulation (EU) 2016/679 of 27 April 2016 on the protection of individuals w…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
VIII: Provisions common to different categories of income

Article 155

I. - 1. When an industrial or commercial business extends its activity to operations whose results fall into the category of agricultural profits or profits from non-commercial professions, these resu…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Compulsory taxes

Article 1519

I. - A royalty is levied, for the benefit of the communes, on each net tonne of the conceded product extracted by mine concessionaires, amodiataires and sous-amodiataires of mining concessions, by hol…

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

Article 15

I. - (Repealed).II. - Income from dwellings where the owner reserves the use of the property is not subject to income tax.This exemption also applies to premises included in agricultural holdings and…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3: Non-deduction of income tax

Article 153

For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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