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Showing 4150 of 3518 articles for Art. CE 30 Dec 2010 n° 338197

French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1586 nonies

…of the company, the added value of establishments exempt from business property tax pursuant to the decision of a municipality or a public establishment for inter-municipal cooperation is exempt from…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Ia: Turnover taxes and similar miscellaneous taxes

Article 1609 novovicies

A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the…

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

Article 1649 nonies

…completion of the transaction giving rise to it.Orders by the Minister may institute simplified procedures and delegate decision-making authority to tax administration officials with at least the ran…

AI translation · Updated 7 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
II: Income tax

Article 199 decies EA

The tax reduction mentioned in Article 199 decies E is granted in respect of the acquisition of housing that has been completed for at least fifteen years and that is undergoing renovation work. By wa…

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

Article 234 decies A

…egistration duties provided for in articles 736 to 741 bis for the period running from 1 January to 30 September 1998, must enter, on the declaration provided for in article 170 relating to 1999, the…

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

Article 199 decies I

I. - An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who acquire, between 1 January 2007 and 31 December 2010, a dwelling forming part of a so…

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

Article 199 decies E

Any taxpayer who, between 1 January 1999 and 31 December 2010, acquires a new dwelling or a dwelling in a future state of completion forming part of a classified tourist residence in a rural revitalis…

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

Article 199 decies F

1. An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who carry out reconstruction, extension, repair or improvement work between 1 January 2005…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1609 nonies C

…ting to the business property tax and the business value added tax and for the collection of the proceeds of these taxes.I bis. - They are also substituted for the member municipalities for the collec…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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