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Showing 65716580 of 7196 articles for Art. Décret n° 2015-981

French General Tax CodeIn force
2° : Industrial and commercial profits

Article 302 septies A bis

I. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Special schemes and exemptions

Article 795-0 A

I. - The free transfer tax exemptions referred to in articles 794 and 795 also apply to gifts and legacies made to legal entities or organisations of the same nature as those mentioned in the same art…

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

Article 1464 I

I. - The municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a general resolution adopted under the conditions defined in l'article 1639 A…

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

Article 1464 I bis

I.-Where they have applied the provisions of I of article 1464 I, the municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a deliberation of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section Ia: Airport Nuisance Compensation Fund

Article 1648 AC

I. - With effect from 1st January 2000, a compensation fund for airport nuisance in the communes bordering Paris-Charles-de-Gaulle airport and a compensation fund for airport nuisance in the communes…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AD

I.-A declaration of a cross-border scheme is filed with the tax authorities, in dematerialised form, by the intermediary involved in implementing the scheme or by the taxpayer concerned. II.-For the p…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4: Payment of council tax, property tax and the public audiovisual contribution due by individuals

Article 1681 ter

1. Council tax on second homes and other furnished premises not allocated to the main dwelling and property taxes are collected under the conditions provided for in 1 of article 1663 et à l'article 17…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER I: General provisions

Article L2411-8

The Trade Union Committee shall decide what actions to bring or support on behalf of the Section. The chairman of the union commission, by virtue of the latter's deliberation, represents the section i…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Paragraph 4: Development allowance and equalisation allowance for overseas municipalities

Article L2334-23-2

Each commune in the overseas departments receives an allocation under the equalisation grant mentioned in III of article L. 2334-23-1 calculated on the basis of its population, multiplied by a synthet…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 2: Financial provisions

Article L2511-39

Failing agreement between the city council or the Paris council and the arrondissement councils on the methods of calculating the local management allocations for the arrondissements, the sums intende…

AI translation · Updated 7 Nov 2023Open Article
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