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Showing 4150 of 22424 articles for Art. Cass. com. – 10 Dec. 2003 – no. 01-11.923

French General Tax CodeIn force
11° bis : Tax reduction for investment in leisure property

Article 199 decies EA

…tion work defined by decree, up to a limit of €50,000 for a single, widowed or divorced person and €100,000 for a married couple. Taxpayers applying for the tax reduction waive the right to deduct the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Miscellaneous taxes

Article 234 decies A

I. - Taxpayers who have been subject, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies…

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

…individuelle des ressources communales et intercommunales provided for in 2.1 of Article 78 of Law no. 2009-1673 of 30 December 2009 on finance for 2010, excluding the fraction calculated in accordan…

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

Article 266 nonies A

I.-The deliveries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
11° bis : Tax reduction for investment in leisure property

Article 199 decies E

Any taxpayer who, between 1 January 1999 and 31 December 2010, acquires a new dwelling or a dwelling in a future state of completion forming part of a classified tourist residence in a rural revitalis…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XIII sexies : Capital gains tax on the sale of buildings other than building land

Article 1609 nonies G

…OF TAXABLE CAPITAL GROWTHAMOUNT OF TAXFrom €50,001 to €60,000 2% PV-(60,000-PV) × 1/ 20De60,001 to 100,000 2% PVDe100,001 to 110,000 3% PV-(110,000-PV) × 1/ 10De110,001 to 150,000 3% PVDe150,001 to 1…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies B

…December 2020 of an order accompanied by the payment of instalments of an amount at least equal to 10% of the total amount of the order and provided that this acquisition takes place within a period…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 199 decies F

…t for France of areas concerned by Objective 2 provided for in Article 4 of Council Regulation (EC) No. 1260/1999, of 21 June 1999 laying down general provisions on the Structural Funds, excluding mun…

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

Article 1636 B nonies

In urban communities, the deliberative councils may decide, by a majority of two-thirds of the communes representing half of the population or half of the communes representing two-thirds of the popul…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Contractual tax exemptions and approvals

Article 1649 nonies A

1. Failure to comply with the undertakings entered into with a view to obtaining administrative approval or failure to comply with the conditions to which the granting of the latter was subject shall…

AI translation · Updated 7 Nov 2023Open Article
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