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Showing 5160 of 8432 articles for Art. CJEU – Pierre Fabre – 13 Oct. 2011 – C-439/09

French General Tax CodeIn force
2: Determination of taxable profits

Article 39 octies E

…ar. The benefit of the provision 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 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 octies F

…ar. The benefit of the provision 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 8 Nov 2023Open Article
French General Tax CodeIn force
VII ter : Taxation of professional capital gains arising from the transfer or purchase of rights relating to a company governed by articles 8 to 8 ter and carrying on a real estate business

Article 238 octies B

In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to co…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VII bis: Taxation of capital gains realised on the sale of a right to build on a property

Article 238 octies A

Open the article to read the full text in English.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1636 C

The rates of the additional taxes levied for the benefit of the public establishments mentioned in articles L. 321-1 and L. 324-1 of the town planning code are, subject to Article 1636 B octies and th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IX quater : Special equipment tax levied for the benefit of the agency for the development of urban areas in the zone known as the "cinquante pas géométriques" in Guadeloupe

Article 1609 C

…for the following year, within the limit of the ceiling provided for in I of Article 46 of Law no. 2011-1977 of 28 December 2011 on finances for 2012, by the board of directors of the public establis…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 220 C

The tax credit defined in Article 244 quater C is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter C.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VI: Committee on abuse of tax law

Article 1653 C

The committee provided for in Article L. 64 of the Book of Tax Procedures comprises:a. a Councillor of State, Chairman;b. a Councillor at the Court of Cassation;c. A lawyer with expertise in tax law;d…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Optional taxable transactions

Article 260 C

…f 1° of article 261 C ; 12° To commissions received on the issue and placement of bonds and shares. 13° Repealed. 14° Transactions involving capitalisation products covered by the Insurance Code.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Public land registry service

Article 881 C

…l as the legal claims, reports and declarations referred to in 2 of Article 37 of the same decree ; 13° For the publication of decisions and deeds recording withdrawals referred to in d of 4° of Artic…

AI translation · Updated 7 Nov 2023Open Article
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