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Showing 6170 of 10218 articles for Art. aff. C-497/01 · CJUE 10 November 2011

French Commercial codeIn force
TITLE I A: Price and income observatories.

Article D910-1 C

…ench Guiana and La Réunion, the observatory of prices, margins and incomes mentioned in article L. 910-1 C in addition to its chairman, comprises the following members:a) The State representative in t…

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
VII quater : Deferral of taxation on capital gains realised from property exchange transactions with the State, local authorities and public establishments

Article 238 octies C

…f works of public interest ;c) If a balancing payment is made by either party, this does not exceed 10% of the market value of the property or rights handed over in the exchange or the amount of the c…

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

Article 208 C ter

Where, subsequent to the exercise of the option provided for in the first paragraph of II of article 208 C, real estate, rights in rem mentioned in the sixth paragraph of II of the same article, right…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIII: System applicable to investment gold.

Article 298 sexdecies C

1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Infringements relating to other documents

Article 1729 C ter

…in Articles 1649 AD, 1649 AE and 1649 AG result in the application of a fine which may not exceed €10,000. The amount of the fine may not exceed €5,000 in the case of the first offence during the cur…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section XIIa: Taxes levied for the benefit of communities of communes and public establishments for inter-communal cooperation

Article 1609 quinquies C

…eds of these taxes. I bis. - I is applicable to communities of communes which, before 31 December 2010, have opted, pursuant to the first sentence of the first paragraph of II in the wording in force…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section XIII quater : Taxes levied by groupings substituted for communes for the application of provisions relating to the business property tax, the business value added tax, the flat-rate tax on network companies and the additional tax on property not built on.

Article 1609 nonies C

…munales provided for in 2.1 of Article 78 of Law no. 2009-1673 of 30 December 2009 on finance for 2010, excluding the fraction calculated in accordance with the conditions provided for in 1° and 2° of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter C

…declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty;2° New companies, other than those mentioned in III of Article 44 sexies,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Net gains and distributions relating to carried interest rights

Article 242 ter C

1. Venture capital companies, management companies of venture capital mutual funds, specialised professional funds falling under article L. 214-37of the Monetary and Financial Code in its wording prio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Depreciation of assets acquired on expiry of a leasing contract

Article 239 sexies C

…ct is increased by the non-deductible portions of the rental payments pursuant to the provisions of 10 of Article 39 and the sums reintegrated pursuant to articles 239 sexies and 239 sexies B. The por…

AI translation · Updated 8 Nov 2023Open Article
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