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Showing 1120 of 12814 articles for Art. T. confl. 13-10-2014 n° 3963

French General Tax CodeIn force
2a: Special declaration system

Article 102 ter

1. The taxable profit of taxpayers who receive non-trading income whose amount excluding tax for the previous calendar year or the penultimate year, adjusted if necessary in proportion to the time wor…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Sociétés d'aménagement foncier et d'établissement rural (land development and rural establishment companies)

Article 1028 ter

…1202 of 30 December 1988 relating to the adaptation of farming to its economic and social environment. II. - The provisions of I apply to acquisitions made by a person substituted in the purchase righ…

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

Article 1383 C ter

…buildings located on each of the edges of this road are deemed to be located in the priority district.The exemption applies to buildings existing on 1 January 2017 and attached on that same date to an…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
6°: Borrowings issued in France by international organisations

Article 131 ter A

Interest, arrears and all other proceeds from loans issued in France by international organisations are exempt from the withholding tax defined in 1 of Article 119 bis and the levy provided for in I o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°d: Buildings included in or erected near sites exposed to particular risks

Article 1383 G ter

Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a decision taken under the conditions provided for in I of article 1639 A bis, exempt from…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Exemptions, special rebates and tax reductions

Article 1391 B ter

I. - Taxpayers whose income does not exceed the amount stipulated in II of article 1417, a rebate equal to the fraction of the contribution exceeding 50% of the total amount of their income defined in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Temporary exemptions

Article 1395 A ter

…ears, and the decision to introduce it must be made by 1st October of the previous year at the latest.The exemption may not be applied for more than one year.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section Vb: Tax on the sale for valuable consideration of bare land that has been made buildable

Article 1605 nonies

I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 nonies

I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Internal taxes.

Article 266 nonies

…equipped, from the time of their construction, with biogas capture and leachate reinjection equipment. The tariff provided for in the same C applies to the tonnages of waste likely to produce biogas,…

AI translation · Updated 8 Nov 2023Open Article
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Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.

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Mariela Petrova

Mariela Petrova

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