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Showing 1120 of 54357 articles for Art. Cass. com. 16 January 1996 · Cass. com. 6 June 1972 · Cass. com. 2 July 2002 n° 00-18.243

French General Tax CodeIn force
12. Development tax.

Article 1679 nonies

Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…

AI translation · Updated 7 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

…rritorial sea and electricity production facilities using mechanical wind energy installed before 1 January 2019, provided for in Article 1519 D;b) Electricity production facilities of nuclear or foss…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 7: Tax rates

Article 1635 quater N

The rate of the municipal or inter-municipal share of the development tax may be increased by up to 20% in certain sectors by a reasoned decision taken under the conditions provided for in II of artic…

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

…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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Contractual tax exemptions and approvals

Article 1649 nonies A

…axes not paid as a result thereof together with the late payment interest provided for in article 1727, deducted from the date on which these taxes should have been paid.As an exception to the above p…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section X: Stamp duty levied for the benefit of the French Biodiversity Office

Article 1635 bis N

Open the article to read the full text in English.

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 Id: Certifiers abroad

Article 1649 quater N

…a period of three years, in which they undertake to carry out the controls provided for in Article 1649 quater E for management centres in respect of their members, under the conditions set out in th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Exempt transactions

Article 262-00 bis

…ular relations, within the limits, where applicable, of the quotas allocated by the administration; 2° The supply of goods and services to the following legal entities and organisations: a) The Europe…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Payment of tax

Article 223 N

1. Each company in the group is required to pay the advance payments provided for in Article 1668 for the twelve-month period starting from the beginning of the financial year in respect of which this…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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