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Showing 921930 of 17805 articles for Art. n° 15-16.826 et 15-16.827

French General Tax CodeIn force
C: Tax on offshore wind turbines

Article 1519 B

…ary of the tax year. It is not due the year the unit is commissioned.The annual rate of the tax is set at €19,405 per megawatt installed. This amount is revalued each year in line with the forecast ra…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Special procedures for determining the rental value of certain properties

Article 1518 C

…veyances resulting from the execution of a trust agreement do not affect the rental value of the assets concerned.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VI ter: Specific appeals relating to direct local taxes

Article 1518 F

Decisions taken pursuant to articles 1504 and 1518 ter cannot be contested in a dispute relating to the rental value of a built-up property.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VIa: Special rules for the assessment of direct local taxes

Article 1518 E

…tial exemptions from direct local taxes are granted for the years 2017 to 2025 when the difference between the assessment established for the year 2017 in application of this code and the assessment t…

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

Article 1594 D

…provisions, the rate of land registration tax or registration duty provided for in article 683 is set at 3.80%.It may be modified by the departmental councils without such modifications having the ef…

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

Article 1594 A

Sont perçus au profit des départements:1° les droits d'enregistrement ou la taxe de publicité foncière exigibles sur les mutations à titre onéreux d'immeubles ou de droits immobiliers situés sur leur…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Additional tax on undeveloped property

Article 1519 I

…for the following properties:1° quarries, slate quarries, sand pits;2° building plots, private streets;3° pleasure grounds, parks and gardens and water features;4° railways, navigation canals and out…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
7°: Operator obligations

Article 1565 octies

…s the rules relating to the communication of the accounts of establishments subject to the tax are determined by decrees of the minister responsible for the budget.

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

Article 1586 octies

…vent of a contribution, transfer of business, demerger of a company or universal transfer of the assets mentioned in article 1844-5 of the Civil Code, the business value added contribution is also pay…

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

Article 1586 quinquies

I. - 1. Subject to 2, 3 and 4, the contribution on the value added of businesses is determined on the basis of the turnover achieved and the value added produced during the year in respect of which th…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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