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Showing 2130 of 9704 articles for Art. CJEU – Agro – 16 Feb. 2017 – C-507/15

French General Tax CodeIn force
1 quinquies : Capital gains realised on contributions to companies or restructuring of professional non-trading companies

Article 151 octies C

Provided that the members of the association resulting from the conversion are identical to the members of the converted company or body, that no changes are made to the accounting entries and that th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IV: Taxes levied for the benefit of the Ile-de-France region

Article 1599 quater C

I.-An annual tax on parking areas is levied within the territorial limits of the Ile-de-France region.II. - The tax is payable by the owner, usufructuary, lessee under a construction lease, emphyteuti…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Generalised social contribution levied for the benefit of the Caisse nationale des allocations familiales, the Fonds de solidarité vieillesse and compulsory health insurance schemes

Article 1600-0 C

La contribution sociale généralisée sur les revenus du patrimoine est établie, contrôlée et recouvrée conformément aux dispositions de l'article L. 136-6 of the Social Security Code.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Generalised social contribution levied for the benefit of the Caisse nationale des allocations familiales, the Fonds de solidarité vieillesse and compulsory health insurance schemes

Article 1600-00 C

In accordance with II bis of article L. 136-5 of the Social Security Code, the generalised social contribution on earned income and replacement income due on foreign source income, provided that, in t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 2: Taxable transactions and persons

Article 1635 quater C

…the development tax is the person who is the beneficiary of the authorisation mentioned in article 1635 quater B on the date on which it is due or, in the event of construction without authorisation…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Approved management centres

Article 1649 quater C

Management centres, the purpose of which is to provide industrialists, traders, craftsmen and farmers with assistance in management matters and to provide them with an analysis of economic, accounting…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Declaration by operators of electronic contact platforms

Article 1649 ter C

I.-The platform operator shall mention in the declaration provided for in Article 1649 ter A information relating to sellers or service providers using its platform where they meet the following condi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Ic: Declaration of digital assets

Article 1649 bis C

Individuals, associations and non-trading companies domiciled or established in France are required to declare, at the same time as their income tax or profit tax return, the references of the digital…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 quinquies C bis

Distributions made by the sociétés unipersonnelles d'investissement à risque mentioned in Article 208 D are exempt from income tax and, unless they are paid in an uncooperative State or territory with…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIa: Territorial economic contribution rebate

Article 1647 C quinquies B

…and collection and, where applicable, the minimum business tax contribution provided for in article 1647 E which would have been due in respect of 2010 pursuant to the present code in force at 31 Dece…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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