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Showing 6170 of 19482 articles for Art. Cass. com. – 23 Sept. 2008 – no. 07-13.338

French General Tax CodeIn force
Section XIII sexies : Capital gains tax on the sale of buildings other than building land

Article 1609 nonies G

I. - A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter…

AI translation · Updated 7 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
French General Tax CodeIn force
Section V: Calculation of tax

Article 220 Z septies

…anonymes de coordination entre les organismes d'habitations à loyer modéré mentioned in article L. 423-1-1 of the said code; 2° Bodies subject to the control, within the meaning of III of Article L. 4…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies A

…al funds covered by article L. 214-37 of the Monetary and Financial Code as it stood prior to Order no. 2013-676 of 25 July 2013 amending the legal framework for asset management, professional private…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies B

I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…

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

Article 273 septies B

Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…

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

Article 273 septies A

Value added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 1993 ceases to be excluded from the right to deduct in respect of vehic…

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

Article 273 septies C

Value-added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-r…

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

Article 273 septies D

A regularisation of the tax initially deducted and charged on a good is not made for new unsold food and non-food items that have been donated to associations recognised as being in the public interes…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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