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Showing 8190 of 41165 articles for Art. CE 20-3-2013 n°s 347881 et 347882

French General Tax CodeIn force
17° : Tax credit granted for sums paid for the employment of an employee in the home, to an approved association or to an approved body with the same purpose

Article 199 sexdecies

…or the assessment of income in the various categories, the sums paid by a taxpayer domiciled in France within the meaning of article 4 B for:a) The employment of an employee who provides services defi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2° : Tax credit for expenditure on delegated production of cinematographic or audiovisual works

Article 220 sexies

…isual works.The benefit of the tax credit is subject to the delegated production companies' compliance with social legislation. In particular, it cannot be granted to delegated production companies th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 0I bis: Reduction in direct local tax bases

Article 1635 sexies

I. - La Poste is subject, at the place of its main establishment, to direct local taxes levied for the benefit of local authorities and various establishments and bodies in accordance with the rules l…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
19° decies : Tax reduction for rental investments and affordable rented accommodation

Article 199 septvicies

I. - 1. Taxpayers domiciled in France within the meaning of l'article 4 B who acquire, between 1 January 2009 and 31 December 2012, a new home or a home in a future state of completion benefit from an…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VII: Sole trader and limited liability entrepreneur

Article 1655 sexies

1. For the application of this code and its appendices, with the exception of 2 of article 206, 5° of 1 of article 635 and article 638 A, the sole trader referred to in articles L. 526-22 et seq. of t…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter III: Immunities, safeguards and obligations of customs officials.

Article 59 sexies

In accordance with articles L. 114-16-1 to L. 114-16-3 of the Social Security Code, customs officers are authorised to communicate and receive any documents or information useful in combating social s…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter IVa: Consultation of automated data processing for the purposes of customs controls

Article 67 sexies

…ion of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, and postal service providers shall transmit to the Directorate-General for Customs and Indirect Taxation the data th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Reduced rate

Article 278 septies

Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
19° decies : Tax reduction for rental investments and affordable rented accommodation

Article 199 sexvicies

I. - Taxpayers domiciled in France within the meaning of Article 4 B can benefit from an income tax reduction for the acquisition, from 1 January 2009 until 31 December 2022, a new dwelling or a dwell…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2 undecies: Companies located in dynamic urban areas

Article 44 sexdecies

I.-In the urban areas to be revitalised defined in II, companies that are created between 1 January 2018 and 31 December 2023 and, when they are located in the communes mentioned in the sixth paragrap…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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