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Showing 4150 of 33006 articles for Art. CJEU – C-48/16 – 17 May 2017

French General Tax CodeIn force
B: Determination of taxable income

Article 72 C

Farmers may not apply the provision for price increases provided for in 5° of 1 of Article 39 (1). The total amount of provisions for price increases set aside before 1 January 1984 may, as from the f…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IIa: Second-hand goods, works of art, collectors' items and antiques

Article 297 C

…supply of second-hand goods, works of art, collectors' items or antiques, reselling taxable persons may apply the value added tax rules applicable to other taxable persons.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4: Income from receivables, deposits and guarantees

Article 124 C

…ragraph of 1 and 2 of Article 150-0 D. However, the costs of acquisition for valuable consideration may not be determined on a flat-rate basis.For the determination of net gains from the sale of bonds…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4: Other penalties and miscellaneous measures

Article 1825 C

…visions of article 1808, the circulation permit ceases to have effect and the itinerant still hirer may not obtain a new one for a period of six months, extended to one year in the event of a repeat o…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter V: The adversarial procedure prior to decision-making

Article 67 C

Where the adversarial exchange takes place orally, the taxpayer is informed that he may request to benefit from the written communication provided for in Article 67 D. The date, time and content of th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section I: General information

Article 205 C

…erse hybrid scheme is incorporated or established in France, its income shall be taxed, as the case may be, either under corporation tax or under the conditions provided for in Article 8 of this Code,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Optional taxable transactions

Article 260 CA

…and non-taxable legal entities likely to benefit from the provisions of 2° of I of Article 256 bis may, at their request, pay the tax on their intra-Community acquisitions. The option takes effect on…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1464 C

…for the application of this article.II. - The decisions referred to in I are general in scope. They may concern:1° Property tax on built-up properties and the business property tax (cotisation foncièr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1394 C

…liberative bodies of public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in I of Article 1639 A bis, exempt land,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Overall result

Article 223 C

…xable when it is used to offset the overall deficit for the financial year. The deficit thus offset may no longer be carried forward against profits from subsequent financial years.The overall deficit…

AI translation · Updated 8 Nov 2023Open Article
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