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Showing 241250 of 69795 articles for Art. I and I-1° ter

French General Tax CodeIn force
II: Income tax

Article 199 ter U

The tax credit defined in Article 244 quater W is deducted from the income tax due by the company in respect of the financial year during which the event provided for in IV of the same article occurre…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 199 ter K

The tax credit defined in Article 244 quater L is deducted from the income tax due by the taxpayer in respect of the year during which the company complied with the conditions set out in this article.…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Property tax on built-up properties

Article 1391 B ter

I. - Taxpayers whose income does not exceed the amount stipulated in II of article 1417, a rebate equal to the fraction of the contribution exceeding 50% of the total amount of their income defined in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Provisions common to property liable to direct local taxes

Article 1518 A ter

I. - Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by means of a concordant decision taken under the conditions laid down in I of Article 1639…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
6°: Borrowings issued in France by international organisations

Article 131 ter A

Interest, arrears and all other proceeds from loans issued in France by international organisations are exempt from the withholding tax defined in 1 of Article 119 bis and the levy provided for in I o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Property tax on undeveloped land

Article 1395 A ter

In French Guiana, municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provide…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1639 A ter

I. - Deliberations taken with regard to business property tax by a public establishment of inter-communal cooperation prior to the date of the decision placing it under the tax regime of article 1609…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Miscellaneous taxes

Article 235 ter

I.-The following are instituted: 1° A solidarity levy on income from assets mentioned in article L. 136-6 du code de la sécurité sociale; 2° Un prélèvement de solidarité sur les produits de placement…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
D: Land registration and publicity

Article 1840 G ter

I. - Where an exemption from or reduction in registration duties, land registration tax or additional tax on registration duties or land registration tax has been obtained in return for compliance wit…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Exemptions of more than two years

Article 1383 C ter

Unless the municipality or public inter-municipal cooperation body with its own tax system decides otherwise, in accordance with the conditions laid down in I of Article 1639 A bis, properties located…

AI translation · Updated 7 Nov 2023Open Article
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