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Showing 65216530 of 6639 articles for Art. BOI-TVA-LIQ-30-20-90-40

French General Tax CodeIn force
I: Distribution of resources

Article 1379

I. - The communes shall collect, under the conditions determined by this chapter:1° Property tax on built-up properties, provided for in Articles 1380 and 1381 ;2° La taxe foncière sur les propriétés…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Provisions common to property tax and council tax

Article 1417

I. - The provisions of articles 1391 and 1391 B are applicable to taxpayers whose income for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the f…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
F: Tax for the management of aquatic environments and flood prevention

Article 1530 bis

I. - Communes that exercise, pursuant to I bis of article L. 211-7 of the Environment Code, the competence of aquatic environment management and flood prevention may, by a deliberation taken under the…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Annex I

Article Rubrique 2

Heading 2 - Staff costs (1) (2)(1) When accompanied by an administrative certificate by which the authorising officer attests to the signature of the contract, the dematerialised supporting documents…

AI translation · Updated 3 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 6: Local investment support grant

Article L2334-42

A budget allocation to support local investment is instituted in favour of communes and public establishments for inter-communal cooperation with their own tax status in metropolitan France and in the…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Subsection 1: The Board of Directors of the Executive Board.

Article L225-27-1

I. - In companies which employ, at the close of two consecutive financial years, at least one thousand permanent employees in the company and its direct or indirect subsidiaries whose registered offic…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4a: Deduction of certain social security contributions and group insurance premiums

Article 154 bis

I. - For the purposes of calculating industrial and commercial profits and profits from non-commercial occupations, contributions to compulsory basic or supplementary family allowance and old age insu…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
j: Contributions or premiums paid to people's pension savings plans or under certain compulsory or optional supplementary pension schemes or in respect of supplementary guarantees under pension savings plans.

Article 163 quatervicies

I. - 1. - Contributions or premiums paid by each member of the tax household are deductible from overall net income, subject to the conditions and limits mentioned in 2:a) to the popular retirement sa…

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

Article 199 decies G bis

I. - A. - Taxpayers domiciled in France, within the meaning of Article 4 B, may benefit from a reduction in income tax in respect of expenses actually incurred for the work mentioned in II of this art…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Petroleum products

Article 298

1. For the application of this article:1° Petroleum products means petroleum products and assimilated products, excluding natural gas;2° Excise suspension schemes means the schemes mentioned in Articl…

AI translation · Updated 8 Nov 2023Open Article
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