French General Tax CodeIn force
I: Taxable profits and income
Article 237 septies
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Showing 51–60 of 22854 articles for “Art. Cass. com. – 24 Sept. 2013 – no. 12-21.089”
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Real estate investment trusts (sociétés civiles de placement immobilier) with a purpose in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a publ…
Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…
…paragraph of this article and online press services recognised as such pursuant to Article 1 of Law no. 86-897 of 1 August 1986 reforming the legal status of the press.
The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…
The tax on gaming houses is established, collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.
1 Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation fon…
…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…
…rsons or companies or groupings covered by articles 8 to 8 ter and in those provided for in article 244 bis A by taxpayers not resident in France for tax purposes who are liable for income tax.The tax…
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…
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