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Showing 4150 of 21180 articles for Art. Cass. com. – 11 Dec. 2007 – no. 06-17260

French General Tax CodeIn force
2: Tax fines

Article 1762 decies

If they fail to comply with the obligations set out in 2 and 3 of III of article 1378 octies, the organisations mentioned in these 2 and 3 are liable to a fine equal to 25% of the amount of the donati…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1770 decies

Any failure, error or omission under the obligations provided for in II of Article 1586 octies shall be punishable by a fine equal to €200 per employee concerned, up to a limit set at €100,000.

AI translation · Updated 7 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
11° bis : Tax reduction for investment in leisure property

Article 199 decies G bis

…ted from 1 January 2017 to 31 December 2019 at a general meeting of co-owners in application of Act no. 65-557 du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâtis.The tax reducti…

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
2: Determination of taxable profits

Article 39 decies A

…ation of a bi-fuel engine of type 1A as defined in Article 2 of Commission Regulation (EC) No 582/2011 of 25 May 2011 laying down detailed rules for the implementation and amendment of Regulation (EC)…

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

…AMOUNT 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 160,000 4% PV-(160,000-PV)…

AI translation · Updated 7 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
2: Determination of taxable profits

Article 39 decies C

…ship is subject to it, by Directive (EU) 2016/802 of the European Parliament and of the Council of 11 May 2016 relating to a reduction in the sulphur content of certain liquid fuels; > - an emission…

AI translation · Updated 8 Nov 2023Open Article
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