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Showing 4150 of 30455 articles for Art. Cass. 1ère civ. avis 20-10-2022 n° 22-70.011 B

French General Tax CodeIn force
Section II: Public authorities, public institutions or public utilities

Article 1043 B

In the Department of Mayotte, from 1 January 2018 until 31 December 2025, the following are exempt from registration duty or land registration tax when they are carried out for the benefit of irregula…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Public authorities, public institutions or public utilities

Article 1045 bis

…sjoined)Acquisitions and exchanges of real estate located in the heartlands of a national park made by the public establishment of this park are exempt from registration duties and land registration t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Agricultural organisations

Article 1028 bis

All acquisitions made by land development and rural establishment companies do not give rise to any collection for the Treasury.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VII: Jurisdictions. Various procedures

Article 1090 B

…hen it takes the place of registration duties under Article 664, any land registration tax that may be due is liquidated as a debit under the conditions indicated, for registration duties, in II of Ar…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Internal taxes.

Article 266 nonies

…ticle 266 sexies are set as follows :A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and in the second and third rows of the table…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 2: Right to training

Article R2123-22-1-B

…mit of the maximum amount set in application of 3° of article R. 1621-7 of the present code, the member of the municipal council acquires his or her individual training rights recorded in euros each y…

AI translation · Updated 5 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 1: European investment service providers

Article L532-20-1-B

…ontrôle prudentiel et de résolution or the Autorité des marchés financiers finds that an ISP with a branch in mainland France, Guadeloupe, French Guiana, Martinique, Reunion, Mayotte or Saint-Martin i…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 199 novovicies

I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…

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

Article 39 novodecies

I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1e: Taxpayers carrying on their professional activity within the framework of a partnership

Article 151 nonies

…tivity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category of actual agricultural profits, industrial or commer…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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