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Showing 1120 of 9503 articles for Art. CJEU – C-593/21 – 13 Oct. 2022

French General Tax CodeIn force
Section III: Determination of taxable profit

Article 210 C

1. The provisions of articles 210 A and 210 B apply to transactions exclusively involving legal entities or bodies liable for corporation tax. 2. These provisions only apply to mergers, demergers and…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Buildings financed by state-subsidised loans

Article 1384 C

…pply to housing acquired or improved and which has benefited from an exemption pursuant to articles 1384,1384 A and 1384 B of this code, this article and article 1384 F.Also exempt from property tax o…

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

Article 1382 C

…ce and assigned to the medical activities of the health cooperation groups mentioned in article L. 6133-1 of the public health code that include at least one public establishment or body among their m…

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

Article 1394 C

Municipal councils and the deliberative 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 Arti…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Exemptions, special rebates and tax reductions

Article 1391 C

Expenditure incurred by low-income housing bodies or semi-public companies whose statutory purpose is the construction or management of housing or by the bodies mentioned in article L. 365-1 of the Co…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°-0 bis: Priority urban policy districts

Article 1383 C ter

…own tax system.When the conditions required to benefit from the exemptions provided for in articles 1383 A to 1383 I are met, the taxpayer must opt for one or other of these schemes before 1 January o…

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

Article 1382 C bis

I. - Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in Article 1639 A bis, exempt from prope…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1388 quinquies C

…ferred to in the first paragraph is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning o…

AI translation · Updated 7 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Chapter III: PROVISIONS APPLICABLE TO SAINT-MARTIN

Article R*593-1

The following provisions are applicable to Saint-Martin in their wording resulting from Decree no. 2020-1734 of 16 December 2020, unless otherwise stated or mentioned as applying ipso jure in the tabl…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Taxation based on actual profits

Article 54 octies

The taxpayers referred to in the first paragraph of 1 of II of Article 39 C are required to provide, in the month following the start of the depreciation allowed as a deduction from taxable income, a…

AI translation · Updated 8 Nov 2023Open Article
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