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Showing 101110 of 2313 articles for Art. L 242-1 · Cass. 2e civ. 4 February 2010 n° 09-13.003 · Cass. 2e civ. 1 July 2010 n° 09-14.379 · CAA Nantes 8 October 2015 n° 14NT01415 · CGI Art. 154 bis

French General Tax CodeIn force
A: Household waste collection tax

Article 1522 bis

I. - The municipalities and their public establishments for inter-municipal cooperation may institute, under the conditions provided for in 1 of II of article 1639 A bis, an incentive portion of the t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
F: Tax for the management of aquatic environments and flood prevention

Article 1530 bis

I. - Communes that exercise, pursuant to I bis of article L. 211-7 of the Environment Code, the competence of aquatic environment management and flood prevention may, by a deliberation taken under the…

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

Article 1599 bis

The regions collect:1° The component of the flat-rate tax on network companies relating to rolling stock used on the national rail network for passenger transport operations, provided for in Article 1…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VII bis : Special equipment tax levied for the benefit of public land establishments and the Corsican Land Office

Article 1607 bis

A special equipment tax is instituted for the benefit of the public land establishments mentioned in Article L. 324-1 of the town planning code or the Corsican land office, a public establishment of t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Reduction of duties

Article 1595 bis

It is levied for the benefit of a departmental equalisation fund, in all communes with a population not exceeding 5,000 inhabitants other than communes classified as tourist resorts within the meaning…

AI translation · Updated 7 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

I. - Beverages consisting of:a) A prior mixture of beverages with an actual alcoholic strength not exceeding 1.2% vol. and alcoholic beverages within the meaning of 2° of Article L. 111-4 of the Code…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section Ia: Stamp duty and similar taxes levied for the benefit of the Agence nationale des titres sécurisés (National Agency for Secure Documents)

Article 1628 bis

If the national identity card is not presented for renewal, a stamp duty of €25 will be charged.

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
Section I: Business property tax rebate

Article 1647 bis

…nefit, at their request, from a rebate corresponding to the difference between the bases of the penultimate year and those of the last year preceding the tax year. This rebate is paid by the Treasury…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Direct taxes and assimilated taxes. Income tax. Corporation tax. Duties and penalties

Article 1665 bis

Taxpayers shall receive, no later than 1st March of the year in which the tax relating to the previous year's income is settled, an advance payment on the amount of the tax benefits provided for in ar…

AI translation · Updated 7 Nov 2023Open Article
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