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Showing 17011710 of 18868 articles for Art. Cass. com. 1er avril 2003 n° 00-11645

French General Tax CodeIn force
C: Temporary exemptions

Article 1395 B bis

I. - Non-built properties classified in the second and sixth categories defined in article 18 of the ministerial instruction of 31 December 1908 and located in the wetlands defined in 1° of I of artic…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1466 F

I. - Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system in accordance with the conditions set out in I of l'article 1639 A…

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

Article 1679 septies

Companies whose business value added contribution for the year preceding the year of taxation exceeds €1,500 must pay:- no later than 15 June of the year of taxation, a first instalment equal to 50% o…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 2: Persons authorised to canvass.

Article D341-2

…ursuant to the provisions of article L. 621-15 or pursuant to a sanction imposed before 24 November 2003 by the Commission des Opérations de Bourse, the Conseil des Marchés Financiers or the Conseil d…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
Section VI: Persons liable for payment of the tax

Article 283

…wances authorising operators to emit greenhouse gases, within the meaning of Article 3 of Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme fo…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 1: Provisions relating to the categorisation of eligible customers and counterparties

Article D533-4

I. - An investment service provider other than an asset management company shall establish and implement appropriate written policies and procedures for classifying its clients as non-professional cli…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
A: Periodic updating of the rental value of built and unbuilt properties

Article 1517

I. - 1 New constructions and changes in the consistency or use of built and unbuilt properties, as well as changes in the use of the premises mentioned in I of article 1498 and factors likely to modif…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Special provisions for gifts

Article 790 H

Gifts inter vivos, made in full ownership and evidenced by a notarised deed signed between 1 January and 31 December 2015, of building land defined in 1° of 2 of I of Article 257 are exempt from free…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Purchases for resale

Article 1115

Subject to the provisions of article 1020, acquisitions of real estate, goodwill and shares in real estate companies made by taxable persons within the meaning of article 256 A are exempt from transfe…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1464 B

I. - Companies that benefit from the exemptions provided for in Articles 44 sexies and 44 quindecies may be temporarily exempted, under the conditions set out in Article 1464 C, from the business prop…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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