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Showing 1120 of 17805 articles for Art. n° 15-16.826 et 15-16.827

French Code of civil procedureIn force
Title II: Provisions applicable to the Wallis and Futuna Islands.

Article 1576

…près le tribunal de première instance";5° "département" by: "the Wallis and Futuna Islands";6°"préfet" by: "State representative";7°"huissier de justice" by: "administrative or military authority";8°…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Local mining tax

Article 1519

I. - A royalty is levied, for the benefit of the communes, on each net tonne of the conceded product extracted by mine concessionaires, amodiataires and sous-amodiataires of mining concessions, by hol…

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

Article 1587

I. - A royalty is levied for the benefit of the départements on each net tonne of the conceded product extracted by mine concessionaires, amodiataires and sous-amodiataires of mining concessions, by h…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
8°: Allocation of tax

Article 1566

The proceeds of the tax referred to in articles 1559 et 1560 is allocated to the communes in whose territory the gaming houses have their establishments. It is paid monthly, after deduction of a 5% de…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
5 : Taxpayers with professional income in different categories

Article 155

…ltural profits or profits from non-commercial professions, these results are taken into account to determine the industrial and commercial profits to be included in the income tax base.2. When a holde…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
D: Tax on the sale of land that has become building land

Article 1529

…cal map in a constructible area.Where a public establishment for inter-municipal cooperation is competent to draw up the local town planning documents mentioned in the first paragraph, it may institut…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 156

Income tax is based on the total amount of annual net income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax ho…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 158

1. The net incomes of the various categories entering into the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out i…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Permanent exemptions

Article 15

I. - (Repealed).II. - Income from dwellings where the owner reserves the use of the property is not subject to income tax.This exemption also applies to premises included in agricultural holdings and…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3: Non-deduction of income tax

Article 153

For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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