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Showing 821830 of 16624 articles for Art. US Estate Tax — basic exclusion amount

French General Tax CodeIn force
2°: Capital gains realised by individuals

Article 248 F

…2020, aux échanges de titres participatifs mentionnés à amended Article 1 of Law no. 86-912 of 6 August 1986, of securities mentioned in Articles 5 and 6 of the same law, of titles mentioned in articl…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Optional taxable transactions

Article 260

The following may pay value added tax at their request: 1° (Provision no longer applicable). 2° Persons who let bare premises for the purposes of the business of a lessee liable for value added tax or…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XLIX: Tax credit for low-income housing associations investing in new housing in overseas France

Article 244 quater Y

5° 80% of the tax advantage provided by the tax reduction applied to the investment and by the deduction of the deficit arising from the rental of the property acquired and the capital loss realised o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Compulsory taxable transactions

Article 257 bis

…free of charge or in the form of a contribution to a company between persons liable for value added tax, no supply of goods or services is deemed to take place.The joining or leaving of a taxable pers…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ia: Territoriality

Article 258 C

…acquisition is deemed to be in France if the purchaser has given the vendor his French value added tax identification number and if he does not establish that the acquisition was subject to value add…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Companies involved in maritime or air navigation or operating communication satellites

Article 247

Profits, determined in accordance with the conditions laid down in Article 57, from the operation of communication satellites located at geostationary orbital positions which are not owned by such und…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Compulsory taxable transactions

Article 256 B

Legal entities governed by public law are not subject to value added tax for the activity of their administrative, social, educational, cultural and sporting services when their non-taxability does no…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ia: Territoriality

Article 259-0

…ace of supply of services provided for in articles 259 to 259 D, the following are considered to be taxable persons:1° For all services supplied to him, a taxable person, even if he also carries out a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Optional taxable transactions

Article 260 B

…s and money, as these activities are defined by decree, may, where they are exempt from value added tax, be subject to this tax by option.The taxable person who has exercised the option applies it onl…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Exempt transactions

Article 261

Exempt from value added tax:1. (Business or transactions subject to another tax):1° to 3° (Repealed);4° commodity futures transactions carried out on a regulated market excluding those which determine…

AI translation · Updated 8 Nov 2023Open Article
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