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Showing 2130 of 63960 articles for Art. I-1°-c

French General Tax CodeIn force
B: Permanent exemptions

Article 1394 C

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 provided for in I of Arti…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1382 C

Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in l'article 1639 A bis, exempt from pro…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Other sanctions and measures

Article 1840 C

Notaries, bailiffs and other agents with power to draw up deeds and reports, court clerks and administrative authorities who have neglected to submit to registration or to the merged formality, within…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Exemptions, special rebates and tax reductions

Article 1391 C

Expenditure incurred by low-income housing bodies or semi-public companies whose statutory purpose is the construction or management of housing or by the bodies mentioned in article L. 365-1 of the Co…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 quinquies C

I. (Not applicable)II. - 1) Distributions by venture capital companies that meet the conditions set forth in Article 1-1 of Act no. 85-695 of 11 July 1985 on various economic and financial provisions,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XIIa: Taxes levied for the benefit of communities of communes and public establishments for inter-communal cooperation

Article 1609 quinquies C

I. - The public establishments for inter-municipal cooperation mentioned in 1 of III of Article 1379-0 bis are substituted for the member municipalities for the provisions relating to the business pro…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Departmental committee for direct taxes and turnover taxes

Article 1651 C

For the determination of the market value used for the assessment of value added tax, in the cases provided for in 4° of 1 of Article L. 59 A of the Book of Tax Procedures, the commission comprises, i…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Special procedures for determining the rental value of certain properties

Article 1518 C

Transfers and conveyances resulting from the execution of a trust agreement do not affect the rental value of the assets concerned.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IX quater : Special equipment tax levied for the benefit of the agency for the development of urban areas in the zone known as the "cinquante pas géométriques" in Guadeloupe

Article 1609 C

It is instituted, for the benefit of the agency for the development of urban spaces in the area known as the cinquante pas géométriques in Guadeloupe created in application of the loi n° 96-1241 du 30…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Circulation, possession and trade in tobacco products

Article 575 I

1. Is deemed to hold manufactured tobacco for commercial purposes within the meaning of 4° of 1 of I of Article 302 D any person who transports in an individual means of transport assigned to the tran…

AI translation · Updated 7 Nov 2023Open Article
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