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Showing 2130 of 49667 articles for Art. Aut. conc. n° 15-DCC-47 du 5 May 2015

French General Tax CodeIn force
Section V: Calculation of tax

Article 220 nonies

…the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a tax credit.For each financial year, the tax credit is equal to the amount of corp…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Paragraph 4: Provisions common to both procedures.

Article R5141-47-5

…ctor General of the Agence nationale de sécurité sanitaire de l'alimentation, de l'environnement et du travail or by another State : 1° In the case provided for in Article R. 5141-47-2, the Director G…

AI translation · Updated 1 Nov 2023Open Article
French Labour CodeIn force
Paragraph 2: Standards

Article D4622-47-5

…l for Labour and the competent Regional Director for the Economy, Employment, Labour and Solidarity may at any time, on their own initiative or at the request of the members of the National Committee…

AI translation · Updated 2 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Internal taxes.

Article 266 nonies

…hazardous waste concerned Unit of collection Quota (in euros) 2019 2020 2021 2022 2023 2024 From 2025 B.-Authorised plants recovering more than 75% of the biogas captured for energy purposes tonne 24…

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

Article 199 novovicies

…ng in the future state of completion in a collective dwelling building benefit from an income tax reduction provided that they undertake to rent it bare for use as their main residence for a minimum p…

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

Article 234 nonies

I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…

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

Article 39 duodecies A

1. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UP TO 31 DECEMBER 1995. The capital gain realised on the transfer of a leasing contract entered into under the conditions provided for in 1 and 2 of Art…

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

Article 1679 nonies

Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title one: Tax assessment and control

Article 1649 nonies

…st be submitted prior to the completion of the transaction giving rise to it.Orders by the Minister may institute simplified procedures and delegate decision-making authority to tax administration off…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 nonies

…realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporation tax purposes, be applied, at the request of the taxpayer,…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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