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Showing 19511960 of 19774 articles for Art. France–US Estate & Gift Tax Convention

French General Tax CodeIn force
Chapter IV: Overseas departments

Article 1649

…n the Council of State sets the date and conditions under which the provisions relating to property tax on built-up properties, property tax on non-built-up properties and council tax on secondary res…

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

Article 1649 AB

…ned in Article 792-0 bis of which the settlor or at least one of the beneficiaries is domiciled for tax purposes in France or which includes property or a right situated there, the administrator of a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Approved associations of the liberal professions

Article 1649 quater F

…ers or organisations to which they belong, to improve knowledge of the incomes of their members.All taxpayers with non-professional income taxed in the non-commercial profits category, subject to the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1640 F

…application of 1 of I of Article 1636 B sexies to the City of Paris, the reference rate of property tax on built-up properties relating to 2019 is equal to the sum of the municipal rate for 2018 and t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
0I ter : Declaration by the public corporation SNCF Réseau

Article 1649 A ter

Each year, SNCF Réseau declares to the tax authorities the rail transport companies that reserved train paths for passenger transport operations during the previous year and the number of train paths…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Approved associations of the liberal professions

Article 1649 quater H

The associations mentioned in article 1649 quater F ensure that the income tax, turnover tax, business value added tax and, where applicable, foreign income tax returns submitted by their members are…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1640 H

…and 1638 quater to communes and public establishments for inter-communal cooperation with their own tax system, the reference rates of council tax on secondary residences and other furnished premises…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: Taxes established and collected as direct taxes for the benefit of local authorities and various bodies

Article 1644

Sums to be collected by the State under Article 1641 are added to the proceeds of direct taxes to be paid to local authorities and other bodies.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIb: Cotisation foncière des entreprises: minimum levy

Article 1647 D

I. - 1. Those liable for the business property tax are subject to a minimum tax established at the location of their main establishment; this tax is established from a base, the amount of which is set…

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

Article 1649 AH

…from a scheme, taking into account all the relevant facts and circumstances, is the obtaining of a tax advantage. In the case of a marker falling under 1° of the aforementioned category C, the presen…

AI translation · Updated 7 Nov 2023Open Article
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