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Showing 62716280 of 6639 articles for Art. BOI-TVA-LIQ-30-20-90-40

French General Code of Local AuthoritiesIn force
Section 3: Overall operating grant

Article L2113-22

New communes are eligible for communal equalisation grants under the conditions of ordinary law, subject to Article L. 2334-22-2.New communes that have benefited from the provisions of the second para…

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Subsection 1: General provisions on the valuation of prudential technical provisions

Article R351-5

I.-In each currency, the equalisation adjustment referred to in Article R. 351-4 is calculated in accordance with the following principles: 1° The equalisation adjustment must be equal to the differen…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Subsection 1: Written agreements

Article L441-4

I.-This article applies to the agreement mentioned in I of article L. 441-3 when it relates to mass-market products defined as non-durable products that are consumed frequently and repeatedly. The lis…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Special provisions for gifts

Article 790 A bis

I.-Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIa: Property wealth tax

Article 973

I.-The value of the assets mentioned in article 965 is determined in accordance with the rules in force for death duties. By way of derogation from the second paragraph of article 761, a 30% allowance…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1388 bis

I. - The basis of assessment for property tax on built properties for rental housing mentioned in Article L. 441-1 of the Construction and Housing Code, belonging to one of the bodies listed in articl…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Periodic updating of the rental value of built and unbuilt properties

Article 1517

I. - 1 New constructions and changes in the consistency or use of built and unbuilt properties, as well as changes in the use of the premises mentioned in I of article 1498 and factors likely to modif…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Subsection 2: Flat-rate grant.

Article L3334-3

Each département receives a lump-sum allocation.I. - From 2015, each département's lump-sum allocation is equal to the amount received the previous year in respect of this allocation. For each departm…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Subsection 1: Changes relating to powers.

Article L5211-17

Municipalities that are members of a public establishment for inter-municipal cooperation may at any time transfer, in whole or in part, to the latter, some of their competencies whose transfer is not…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Subsection 1: Composition.

Article L5211-43

I. - The departmental commission for inter-communal cooperation is made up of :1° 50% by mayors, deputy mayors or municipal councillors elected by proportional representation on the basis of the highe…

AI translation · Updated 7 Nov 2023Open Article
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