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Showing 65316540 of 14294 articles for Art. BOI-RFPI-BASE-20-20 n° 10

French General Tax CodeIn force
E: Exemptions, special rebates and tax reductions

Article 1391 B bis

…o this dwelling, when they meet the conditions set out in articles 1390 et 1391, or a reduction of €100, where they meet the conditions set out in article 1391 B.The exemption, reduction or rebate is…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Exemptions, special rebates and tax reductions

Article 1391 B

…f the tax year other than those referred to in article 1391 benefit from an automatic reduction of €100 in property tax on built-up properties relating to their main home when the amount of income for…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Exemptions, special rebates and tax reductions

Article 1391 B ter

I. - Taxpayers whose income does not exceed the amount stipulated in II of article 1417, a rebate equal to the fraction of the contribution exceeding 50% of the total amount of their income defined in…

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

Article 1599 quater A bis

…1 for 2012, to the budget of the "Société du Grand Paris" public establishment created by Act no. 2010-597 of 3 June 2010 relating to Greater Paris.

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

Article 1599 quater B

…ces not subject to subscription to one of the subscriptions mentioned in article 34-1 of law no. 86-1067 of 30 September 1986 relating to freedom of communication connected to equipment mentioned in c…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: Registration duties - Land registration tax

Article 1599 sexies

There is levied for the benefit of the Ile-de-France region an additional tax on the registration duties or land registration tax payable on transfers for valuable consideration, other than those ment…

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

Article 1599 quater A

I. - The flat-rate tax referred to in Article 1635-0 quinquies applies to rolling stock used on the national rail network for passenger transport operations.II. - The flat-rate tax is payable each yea…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 7: Tax rates

Article 1635 quater L

Open the article to read the full text in English.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VIIa: Supplementary apprenticeship contribution

Article 1609 quinvicies

…nd 2° is greater than or equal to 3% of the annual salaried workforce and has increased by at least 10% compared to the previous year is exempt from the additional apprenticeship contribution due in r…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 7: Tax rates

Article 1635 quater O

For the calculation of the municipal or inter-municipal share of the development tax, if the construction or development project is carried out in sectors with different rates pursuant to articles 163…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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