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Showing 7180 of 63933 articles for Art. I-1°-e

French Commercial codeIn force
TITLE I A: Observatory of prices, margins and incomes in overseas France

Article L910-1 I

Each observatory produces an annual report, which may include opinions and proposals. This report is sent to Parliament and to the ministers responsible for overseas France, the economy, finance and e…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
III: Exemption

Article 1594 I bis

The departmental councils of the overseas departments may, by deliberation, exempt from land registration tax or registration duty the acquisition of buildings that the purchaser undertakes to allocat…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter I

I. - The tax credit defined in article 244 quater J is deducted up to one fifth of its amount from the income tax due by the taxpayer in respect of the year during which the credit institution or fina…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Subsection 6: Tax base

Article 1635 quater I

I.-A 50% allowance is applied to the values mentioned in 1° of Article 1635 quater H for: 1° Residential and accommodation premises and their annexes mentioned in Articles 278 sexies and 296 ter and,…

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
11° quater : Tax reduction for investments in social hotel residences

Article 199 decies I

I. - An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who acquire, between 1 January 2007 and 31 December 2010, a dwelling forming part of a so…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Exemption

Article 1594 I ter

The departmental councils of the overseas departments may, by deliberation, exempt from land registration tax or registration duty transfers of co-ownership shares in classified hotels, tourist reside…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XXX : Tax credit for certain investments made and operated in Corsica

Article 244 quater E

I. - 1° Small and medium-sized companies subject to an actual tax regime may benefit from a tax credit in respect of investments, other than replacement investments, financed without public aid for at…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies E

I.-Establishments providing driving and road safety tuition for hire or reward that are approved pursuant to article L. 213-1 of the Highway Code and associations operating in the field of social or p…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Corsica - DOM

Article 575 E bis

I.- (Repealed).II.-For the various tobacco products, the retail selling price applied in Corsica is at least equal to a percentage of the continental selling prices for the same products, set in accor…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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