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Showing 7180 of 8013 articles for Art. Loi 2022-172 – 14 Feb. 2022

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
19°: Urban development zones

Article 148

Dividends, interest, arrears and all other income from foreign securities which French insurance and reinsurance companies are obliged to deposit and keep on deposit abroad, in order to constitute sur…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1462

The following are exempt from business property tax: 1° Disaster loan groups set up under the provisions of articles 44 to 49 of law no. 47-580 of 30 March 1947; 2° Associations of war wounded and vet…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Paragraph 1: Community assets

Article 1402

All property, whether movable or immovable, is deemed to be acquired by the community unless it is proved that it belongs to one of the spouses by application of a provision of the law. If the propert…

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

Article 1465

…and medium-sized enterprises, within the meaning of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in applic…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Residential and business premises

Article 1496

I. - The rental value of premises allocated to residential use or used for home-based salaried activity is determined by comparison with that of reference premises chosen, in the municipality, for eac…

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

Article 1414

I. - (Repealed).I bis. - (Repealed).II. - The following are automatically exempted from council tax on secondary residences and other furnished premises not used as a main residence:1° Managers of you…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Declaration of new constructions and changes to their nature, purpose or use

Article 1406

…own by decree. The same applies to changes of use of the built properties mentioned in I of article 1498, to changes of category of the built properties mentioned in I of Article 146 of Law no. 2019-1…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Provisions common to property tax and council tax

Article 1417

…relating to the said income. For Martinique, Guadeloupe and Réunion, the income amounts are set at €14,064 for the first share, plus €3,359 for the first half share and €3,174 for each additional half…

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

Article 1460

The following are exempt from business property tax: 1° Secondary education establishments that have signed a contract with the State in application of article L442-1 of the Education Code and higher…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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