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Showing 151160 of 36960 articles for Art. Cass. com. – 15 May 2007 – no. 05-19.947

French General Tax CodeIn force
2: Rules specific to the 1970-1974 five-yearly review

Article 1515

…or property.2. The decisions taken by the committee are notified to the tax authorities and to the mayors of the municipalities in the department. The mayor shall have the said decisions posted in ac…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Section 6: Provisions applicable to all bonded warehouses.

Article 157

…covery of the penalty referred to in 2 of this article and the goods not removed from the warehouse may be sold automatically at public auction by the customs administration.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
D: Tax on the sale of land that has become building land

Article 1529

I. - Municipalities may, by deliberation of the municipal council, institute a flat-rate tax on the transfer for valuable consideration of bare land that has been made constructible due to its classif…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Tax on hydrocarbon exploration

Article 1590

I. - An annual tax is introduced, proportional to the surface area of each exclusive licence to prospect for liquid or gaseous hydrocarbons. The tax shall be paid by the holder of the exclusive licenc…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Additional tax on certain registration duties

Article 1584

…to in 3°, 4° and 5° above evidenced by a deed executed or an agreement entered into on or after 10 May 1993, the rates of the tax are set at: FRACTION OF TAXABLE VALUE APPLICABLE RATE (%) Not exceedi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Contribution on mineral waters

Article 1582

I.-The communes in whose territory mineral water springs are located may institute, for their own benefit, a contribution on these waters.The deliberation instituting the contribution or modifying its…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: General information

Article 1586

I. - The départements shall collect:1° (Repealed);2° La redevance des mines, prévues à article 1587 ;3° La part de la fraction de la composante de l'imposition forfaitaire sur les entreprises de résea…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 158

…when they are used to offset the operating deficit for the financial year. The deficit thus offset may no longer be carried forward against the profits of subsequent financial years.In the case of in…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
A: Periodic updating of the rental value of built and unbuilt properties

Article 1517

…ctors likely to modify the method of determining the rental value pursuant to articles 1499-00 A or 1500. The same applies to changes in the physical characteristics or environment.The communes and th…

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

Article 15

I. - (Repealed).II. - Income from dwellings where the owner reserves the use of the property is not subject to income tax.This exemption also applies to premises included in agricultural holdings and…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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