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Showing 79017910 of 10142 articles for Art. CJEU – Ingmar – C-381/98 – 9 Nov. 2000

French General Tax CodeIn force
II: Deductions

Article 271

…s appropriate:a) That shown on the invoices drawn up in accordance with the provisions of Article 289 and if the tax could legally have appeared on the said invoices;b) That paid by the taxpayers them…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Sub-section 2: Etablissements publics de coopération intercommunale dotés d'une fiscalité propre.

Article L5211-28-4

…a public establishment for inter-municipal cooperation subject to the tax provisions of article 1609 nonies C of the General Tax Code is a signatory to a city contract as defined in article 6 of law…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Section 3: Shareholders' meetings.

Article R225-105

I.-The extra-financial performance statement referred to in I of Article L. 225-102-1 and the consolidated non-financial performance statement mentioned in II of the same article present the business…

AI translation · Updated 6 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 1: Creation

Article L5218-2

I.-A.-The metropolis of Aix-Marseille-Provence exercises the competences provided for in article L. 5217-2, with the exception of: 1° The competence "promotion of tourism, including the creation of to…

AI translation · Updated 6 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 2: Public territorial establishments

Article L5219-8

…n of Articles L. 2336-1to L. 2336-7, the territorial public establishments defined in Article L. 5219-2 constitute the inter-municipal groupings and the resources used are those corresponding to the t…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable persons

Article 4 B

1. The following shall be deemed to have their tax domicile in France within the meaning of Article 4 A : a. Persons who have their home or main place of residence in France; b. Those who carry on a p…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 A

…and premises used for the exercise of the profession, acquired or manufactured as from 1st January 1960 by industrial companies, may be calculated according to a degressive depreciation system, taking…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 quindecies

…the losses were realised and the normal rate provided for in the second paragraph of I of article 219 applicable to the year of liquidation.II. - Repealed.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3: Income from securities issued outside France and similar income

Article 122

…he sum redeemed and the issue rate of the loans under the conditions referred to in 3° of article 119.2. The income from capitalisation bonds or contracts as well as investments of the same nature men…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Section 3: Financial organisation

Article R114-20

…ponsible pursuant to the provisions of article L. 114-5 and 2° of II of article 133 of law no. 2015-991 of 7 August 2015 on the new territorial organisation of the Republic;4° Any other contribution f…

AI translation · Updated 8 Nov 2023Open Article
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