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Showing 951960 of 2313 articles for Art. L 64 A · CGI Art. 205 A · CE 16 March 1990 n° 57219 · CE 15 October 1986 n° 44186 · CAA Paris 22 June 1995 · Cass. com. 18 October 1994 · Cass. com. 13 January 2009 n° 07-14.835

French General Tax CodeIn force
B: Residential and business premises

Article 1496 bis

The municipal council of a commune whose territory was, prior to the entry into force of law no. 83-636 du 13 juillet 1983 modifiée portant modification du statut des agglomérations nouvelles, partial…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
13°: Communal land

Article 1046

All deeds drawn up under the provisions of the chapitre unique du titre II du livre IV de la deuxième partie du code général des collectivités territoriales relatif au régime de certains biens immobil…

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

Article 1465 B

Article 1465 also applies for transactions carried out from 1 January 2009 until 31 December 2023 in investment aid zones for small and medium-sized enterprises and within the limits provided for by A…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Capital gains realised by companies

Article 248 E

When securities, mentioned in Articles 5 and 6 of Law no. 86-912 of 6 August 1986 or the profit participation certificates referred to in amended Article 1 of the same law, appear on the balance sheet…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
D: Special schemes and exemptions

Article 797

I - Undeveloped properties and rights relating to these properties are exempt from death duties under the following conditions:1° The properties in question are undivided within a cadastral parcel;2°…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Tax regimes

Article 69 D

Companies engaged in agricultural activity, other than those mentioned in article 71, created as from 1st January 1997 and whose results are taxed under the conditions provided for in l'article 8, are…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
A: Tax regimes

Article 69 E

Farmers who carry out an activity mentioned in the fifth or sixth paragraph of Article 63 are subject to an actual taxation system. The same applies to farmers all or part of whose assets allocated to…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
A: Tax regimes

Article 69

I. When the average income of a farmer, for all of his farms, exceeds €91,900, excluding tax, over three consecutive years, the person concerned is compulsorily taxed according to a real system of tax…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
A: Tax regimes

Article 69 C

Persons who carry out commercial import, sale, commission and brokerage operations involving live butchery and charcuterie animals, as well as those who carry out commercial purchase operations involv…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
A: Tax regimes

Article 70

For the application of articles 69, 69 C, 69 D , and 72, account shall be taken of revenue generated by companies and groupings not subject to corporation tax of which the taxpayer is a member, in pro…

AI translation · Updated 8 Nov 2023Open Article
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