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Showing 91100 of 64245 articles for Art. II-1° bis

French General Tax CodeIn force
V: Solidarity between spouses and partners in a civil solidarity pact

Article 1691 bis

…paragraph.Half of the income of the persons mentioned in 2° of article 196 as well as article 196 A bis is added to half of the joint income of the applicant and his/her spouse or civil solidarity pac…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Construction. Housing

Article 1055 bis

The first transfer for valuable consideration of properties mentioned in 4° of 2 of Article 793 benefits from an allowance of €91,000 on the basis of registration duties and land registration tax. The…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1a: Remuneration paid to members of the board of directors or supervisory board of public limited companies

Article 117 bis

…ries and industrial property royalties, give rise to the withholding tax referred to in article 119 bis.However, emoluments allocated to directors or members of the supervisory board in salaried emplo…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Other appendices

Article Annexe X-II

ANNEX X-II Provided for in article R. 3533-4Conseil de la culture, de l'éducation et de l'environnement de la collectivité départementale de Mayotte Number of council members: 22(Including: 1 re categ…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
III: Tax base

Article 1411 bis

The rental value of premises allocated exclusively to the accommodation of seasonal agricultural employees under the conditions provided for by Article L. 716-1 of the Rural and Maritime Fishing Code,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Taxpayer returns

Article 170 bis

Sont assujetties à la déclaration prévue au 1 de l'article 170, quel que soit le montant de leur revenu:1° Les personnes qui possèdent un avion de tourisme ou un véhicule de tourisme au sens de l'arti…

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

Article 172 bis

A decree specifies the nature and content of the documents that must be produced or presented to the administration by real estate companies not subject to corporate income tax that rent out their pro…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Contributions levied for the benefit of the Caisse nationale de l'assurance maladie (National Health Insurance Fund)

Article 1613 bis

…s of operators established in another Member State of the European Union mentioned in Article 302 V bis or by the persons mentioned in 4° of 2 of I of article 302 D.IV. - This tax is collected and con…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Retail purchase of ferrous and non-ferrous metals

Article 1649 bis

Any natural or legal person who habitually engages in the retail purchase of ferrous and non-ferrous metals is required to submit, before 31 January each year, to the departmental directorate of publi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
0I bis : Transfers of assets outside France by companies

Article 238 bis-0 I bis

…t in 1992 provided that the proceeds mentioned in I have not been taxed on the basis of article 238 bis-0 I, and for which the correlative debts are recorded in the opening balance sheet of the first…

AI translation · Updated 8 Nov 2023Open Article
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