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Showing 131140 of 21327 articles for Art. GC – Daimler-Chrysler v Commission – T-235/01

French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 terdecies

Where the lease is granted by a company or grouping subject to the regime provided for in articles 8,8 ter, 238 ter, 239 ter to 239 quinquies, 239 septies and 239 nonies one of whose members is subjec…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 236 ter

…of the financial year in which they are incurred, if they are carried out in application of the provisions of the amended law of 27 September 1941 regulating archaeological excavations, the amended l…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Taxation of forestry groups and their members

Article 238 ter

Forestry groupings formed under the conditions set out in articles L. 331-1 to L. 331-15 of the Forestry Code are not subject to corporation tax; but each of their members is personally liable, for th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 237 ter

Sums paid by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purpo…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIII : Taxation of capital gains on the disposal of building land

Article 238 terdecies

…to 238 duodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 duodecies do not apply t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIII: Tax regime for non-trading companies whose purpose is the construction of buildings with a view to sale

Article 239 ter

I. - The provisions of 2 of article 206 are not applicable to non-trading companies created after the entry into force of law no. 64-1278 of 23 December 1964 and whose purpose is the construction of b…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIX: Declaration of income from transferable securities (IFU)

Article 242 ter

…l referred to in articles 108 to 125 as well as income from capitalisation bonds or contracts and investments of the same nature are required to declare the identity and address of the beneficiaries a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXI: Advertising measures

Article 243 ter

…wance mentioned in 2° of 3 of the aforementioned article 158. Proof of this identification is kept available for the tax authorities.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Compulsory taxable transactions

Article 257 ter

I.- Each transaction subject to value added tax is considered to be distinct and independent and is subject to its own tax regime determined on the basis of its main element or its non-accessory eleme…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Compulsory taxable transactions

Article 256 ter

1. Each transfer of a single-use voucher by a taxable person acting in his own name shall be regarded as a supply of the goods or services to which the voucher relates. The physical handing over of go…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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