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Showing 3140 of 25701 articles for Art. Cass. com. – 8 Sept. 2021 – no. 19-23187

French Customs CodeIn force
Chapter I: Internal taxes.

Article 266 septies

…d in a of 6 of I of article 266 sexies ;b) The first use of these materials;7 (Paragraph repealed) ;8 (Paragraphs repealed) ;9 (Paragraph repealed) ;10 (Repealed)

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section X: Application procedures

Article 298 septdecies

The procedures for applying the provisions of this chapter shall be laid down, as necessary, by decree in all cases where it is not otherwise provided. Unless expressly provided otherwise, the formali…

AI translation · Updated 7 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

…f these activities is taken into account.Revenue generated by the companies referred to in articles 8 and 8 ter and the groupings not subject to corporation tax of which he is a partner or member is a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 42 septies

…to equipment subsidies paid to their members by approved professional groups provided for by decree no. 55-877 of 30 June 1955.3. 1 is also applicable to sums received in respect of operations enablin…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1388 septies

The tax base for property tax on built-up properties for assets that are the subject of a transfer of ownership from the State to the major maritime and river-maritime ports pursuant to Article L. 531…

AI translation · Updated 7 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

…rticles 150 U and 150 UB to 150 UD by natural persons 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 ta…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
11: Business value added tax

Article 1679 septies

…uction in their taxable added value as a result of the exemptions mentioned in 1 of II of Article 1586 ter and the rebate provided for in Article 1586 quater.For the application of the exemptions or r…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VIII: Bodies responsible for organising international sporting competitions

Article 1655 septies

…in the first paragraph of this I;d) De la retenue à la source prévue aux b et c du I de l'article 182 B applicable aux sommes perçues par les organismes et leurs filiales mentionnés au premier alinéa…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XX ter: Declaration of overseas investments

Article 242 septies

…the first paragraph of this article ;4° Present, for each of the directors and partners, a bulletin no. 3 of the criminal record free of any convictions;5° Provide proof of annual certification of the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
13° : Tax credit for expenditure on publishing musical works

Article 220 septdecies

…certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty, works with lyrics that do not fall into this category qualify for the tax credit up…

AI translation · Updated 8 Nov 2023Open Article
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