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Showing 16211630 of 17805 articles for Art. n° 15-16.826 et 15-16.827

French General Tax CodeIn force
B: Reduction in the rental value of certain properties

Article 1518 A bis

…unning a terminal are subject to a reduction equal to 100% for the first two years for which the assets transferred are included in the tax base of this operator; this reduction is reduced to 75%, 50%…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Reduction in the rental value of certain properties

Article 1518 A quater

…U) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty.II. - A. - In order to benefit from the allo…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Reduction in the rental value of certain properties

Article 1518 A sexies

I.-In the event of a change in the method for determining the rental value of an industrial building or land pursuant to articles 1499-00 A or 1500, the resulting change in rental value is subject to…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Reduction in the rental value of certain properties

Article 1518 A quinquies

…n coefficient.This coefficient is equal, for each tax and each territorial authority, to the ratio between, on the one hand, the sum of the unrevised rental values on 1 January 2017 of the built prope…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Special schemes

Article 1594 F ter

…uisition. The amount of this allowance, which may not be less than €7,600 or more than €46,000, is set, within these limits, by fraction of €7,600. Decisions taken in application of the first to fourt…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Taxes levied for the benefit of the Ile-de-France region

Article 1599 quater D

…The proceeds of the tax are allocated to the investment section of the Ile-de-France regional budget, with a view to financing investment expenditure on public transport.This revenue is distributed…

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

Article 1594 J bis

…d for in Article L. 321-1 of the Tourism Code. The deliberation takes effect within the timeframes set out in Article 1594 E.

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

Article 1594 I bis

…classified for a minimum period of eight years. The deliberation takes effect within the timeframe set out in article 1594 E.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Flat-rate tax on network companies

Article 1599 quater B

…tronic Communications Code;b) At the mutualisation points of fibre optic electronic communications networks to the end user within the meaning of Article L. 34-8-3 of the French Post and Electronic Co…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Tax levied for the French Guiana region

Article 1599 quinquies B

…s and authorisations to operate gold mines operated in French Guyana.II. - The tax is based on the net mass of gold extracted by the persons mentioned in I in the year preceding that in respect of whi…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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