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Showing 531540 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
2 octies : Activities created in defence restructuring zones

Article 44 terdecies

I. - Within the perimeter of the defence restructuring zones referred to in 1° of 3 ter of the article 42 of law no. 95-115 of 4 February 1995 d'orientation pour l'aménagement et le développement du t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2 septies : Companies located in employment areas to be revitalised

Article 44 duodecies

I. - Taxpayers who create activities between 1 January 2007 and 31 December 2023 in the employment areas to be redynamised defined in 3 bis of article 42 of law no. 95-115 of 4 February 1995 on region…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2 undecies: Companies located in dynamic urban areas

Article 44 sexdecies

I.-In the urban areas to be revitalised defined in II, companies that are created between 1 January 2018 and 31 December 2023 and, when they are located in the communes mentioned in the sixth paragrap…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIII: Litigation

Article 433 A

Infringements of the laws and regulations relating to the organisation of the wine market, the obligations laid down for wines leaving the estate and the measures taken to improve wine quality are rec…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
5°: Allocation of free shares to company employees

Article 1127

No tax shall be levied on free allocations of shares made pursuant to: 1° (Repealed); 2° (Repealed); 3° Articles L. 322-13 and L. 322-22 of the Insurance Code relating to national insurance companies;…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°-0 bis: Priority urban policy districts

Article 1383 C ter

Unless the municipality or public inter-municipal cooperation body with its own tax system decides otherwise, in accordance with the conditions laid down in I of Article 1639 A bis, properties located…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1456

Exempt from this exemption are production cooperative companies whose articles of association and operation are recognised as complying with the provisions of law no. 78-763 of 19 July 1978 on the sta…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
8°: Miners

Article 1077

All deeds, documents and papers whatsoever, to be provided for the execution of the law of 25 February 1914, amending the law of 29 June 1894 and creating an autonomous pension fund for miners, are ex…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
8°: Miners

Article 1078

Subject to the provisions of 3° of article 679, certificates, deeds of notoriety and other documents relating exclusively to the execution of the provisions of articles 84 to 96 of the law of 31 March…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Place of taxation

Article 11

When a taxpayer has moved either his residence or the place of his main establishment, the assessments for which he is liable in respect of income tax, both for the year in which the change occurred a…

AI translation · Updated 8 Nov 2023Open Article
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