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Showing 1120 of 38608 articles for Art. n° 02-926 · Cass. 1re civ. 10 May 2007

French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 nonies

…ited period; 6° of real estate owned or intended to be owned, under the contracts listed in Article 1048 ter, to the State, local authorities, public establishments and bodies dependent on them and lo…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Contractual tax exemptions and approvals

Article 1649 nonies

…st be submitted prior to the completion of the transaction giving rise to it.Orders by the Minister may institute simplified procedures and delegate decision-making authority to tax administration off…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VIII : Taxation of capital gains on the disposal of building land

Article 238 nonies

…on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporation tax purposes, be applied, at the request of the taxpayer, to the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Payment of tax

Article 223 N

1. Each company in the group is required to pay the advance payments provided for in Article 1668 for the twelve-month period starting from the beginning of the financial year in respect of which this…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter III: Immunities, safeguards and obligations of customs officials.

Article 59 novodecies

…ficers of the national police and the national gendarmerie responsible for border policing missions may communicate to each other, on request or spontaneously, all information and documents held or co…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter I: Conditional tax benefits attached to donations

Article 1378 nonies

…1-7 of law no. 88-227 of 11 March 1988 relating to the financial transparency of political life, it may deprive it, for a maximum period of three years, of the benefit of the tax reduction provided fo…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Ia: Business value added tax

Article 1586 nonies

…local authorities concerned by the exemption from business property tax.II. - Where establishments may be exempted from business property tax by a decision of a commune or a public establishment for…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 novodecies

…f the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread equally over the financial years ending during the term of the leasing contract, witho…

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

Article 266 nonies

…oned in the first paragraph of this A-0 for storage or incineration facilities respectively, plus €110 per tonne. The same tariff applies to waste received at an authorised facility in disregard of th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
5°: Tax credit for the purchase of a company's capital

Article 220 nonies

…the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a tax credit.For each financial year, the tax credit is equal to the amount of corp…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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