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Showing 52115220 of 66237 articles for Art. III and IV

French General Tax CodeIn force
Section 0I bis: Tax on the market value of real estate owned in France by legal entities

Article 990 F

…y the legal entity or entities which, in this chain, are closest to the property or property rights and which are not exempt pursuant to d or e of 3° of article 990 E. Any legal entity, body, trust or…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section 0I bis: Tax on the market value of real estate owned in France by legal entities

Article 990 D

…poses of the application of this article, any legal entity that holds an interest, in whatever form and in whatever proportion, in a legal person, body, trust or comparable institution is deemed to ow…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Ia: Revaluation of non-depreciable fixed assets

Article 238 bis I

…or legal persons carrying on a commercial, industrial, craft, agricultural or liberal profession activity are authorised to revalue their non-depreciable fixed assets, including equity interests, appe…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIV ter : Tax regime for public interest groups

Article 239 quater B

Public interest groupings formed and operating under the conditions provided for in Chapter II of the loi n° 2011-525 du 17 mai 2011 de simplification et d'amélioration de la qualité du droit do not f…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XVII ter: Taxation of real estate investment funds

Article 239 nonies

I. - Real estate investment funds are undertakings for collective real estate investment and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section…

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

Article 242 ter

…capital 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 beneficia…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Estimated statement

Article 851

…es where duties are levied on the basis of an estimated declaration by the parties, the declaration and the estimate must be detailed. A declaration of this nature shall, before the execution of the r…

AI translation · Updated 7 Nov 2023Open Article
French Public Health CodeIn force
Paragraph 1: Powers and funding of the Agency and Working Conditions Committee

Article R1432-70

Each year, the single social report provided for in article L. 231-1 of the General Civil Service Code, drawn up by the Managing Director of the Agency, is presented to the Agency and Working Conditio…

AI translation · Updated 4 Nov 2023Open Article
French Public Health CodeIn force
Paragraph 1: Powers and funding of the Agency and Working Conditions Committee

Article R1432-76

At the end of their term of office, the outgoing members of the Agency and Working Conditions Committee shall report on their management to the members of the newly elected Committee. They shall hand…

AI translation · Updated 4 Nov 2023Open Article
French Public Health CodeIn force
Paragraph 1: Powers and funding of the Agency and Working Conditions Committee

Article R1432-75

At the end of each year, the Agency and Working Conditions Committee draws up a detailed report on its financial management. Employees are informed of this report by posting it on the notice boards re…

AI translation · Updated 4 Nov 2023Open Article
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