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Showing 111120 of 15668 articles for Art. CJEU – Pierre Fabre – Case C-439/09 – 13 Oct. 2011

French General Tax CodeIn force
II: Exemptions and special schemes.

Article 208 C ter

Where, subsequent to the exercise of the option provided for in the first paragraph of II of article 208 C, real estate, rights in rem mentioned in the sixth paragraph of II of the same article, right…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIII: System applicable to investment gold.

Article 298 sexdecies C

1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Net gains and distributions relating to carried interest rights

Article 242 ter C

…lling under article L. 214-37of the Monetary and Financial Code in its wording prior to Order no. 2013-676 of 25 July 2013 amending the legal framework for asset management, professional private equit…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XIII quater : Taxes levied by groupings substituted for communes for the application of provisions relating to the business property tax, the business value added tax, the flat-rate tax on network companies and the additional tax on property not built on.

Article 1609 nonies C

I. - The public establishments for inter-communal cooperation mentioned in I of article 1379-0 bis are substituted for the member communes for the application of the provisions relating to the busines…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XIVc: Taxation of European Economic Interest Groupings and their members

Article 239 quater C

…nd operate under the conditions provided for by Council of the European Communities regulation no. 2137-85 of 25 July 1985 do not fall within the scope of 1 of Article 206. Each of their members is pe…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Infringements relating to other documents

Article 1729 C ter

…ication of a fine which may not exceed €10,000. The amount of the fine may not exceed €5,000 in the case of the first offence during the current calendar year and the three previous years. The fine do…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XXVIII: Tax credit for competitiveness and employment

Article 244 quater C

I. - Companies operating in Mayotte and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies may benefit from…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 C

…n of the new securities received takes place.7. (Repealed)II. - When the securities received in the cases provided for in 1 and 6 of I are the subject of a disposal, the proceeds of which are invested…

AI translation · Updated 8 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 Customs CodeIn force
Section 7b: Temporary withholding of cash

Article 67 ter C

…er referred to in article 67 ter B may be appealed by the person to whom it is notified and, in the case of a different person, by the owner of the cash, before the president of the investigating cham…

AI translation · Updated 8 Nov 2023Open Article
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