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Showing 861870 of 17413 articles for Art. n° 16-23.120 et n° 16-10.583

French General Tax CodeIn force
Section II: Special provisions

Article 1638 quinquies

I. - In the event of the withdrawal of a commune under the conditions provided for in articles L. 5214-26 and L. 5216-11 of the General Local Authorities Code, the public inter-municipal cooperation b…

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

Article 1639 A

I. - Subject to the provisions of Article 1639 A bis, local authorities and competent bodies shall notify the tax departments, before 15 April each year, of decisions relating either to the rates or t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 0I: Scope of application

Article 1635 quinquies

…exclusive economic zone are considered, for the application of tax legislation, as extracted from metropolitan French territory.

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

Article 1640 G

…s, the communal reference rate of property tax on built-up properties for the communes of the Lyon metropolitan area relating to the year 2021 is equal to the sum of the communal rate applied in 2020…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AB

I.-The administrator of a trust defined in Article 792-0 bis of which the settlor or at least one of the beneficiaries is domiciled for tax purposes in France or which includes property or a right sit…

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

Article 1640 F

For the application of 1 of I of Article 1636 B sexies to the City of Paris, the reference rate of property tax on built-up properties relating to 2019 is equal to the sum of the municipal rate for 20…

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

Article 1640 H

For the application of articles 1609 nonies C, 1636 B sexies, 1636 B decies, 1638-0 bis, 1638 and 1638 quater to communes and public establishments for inter-communal cooperation with their own tax sy…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AH

…° of category C mentioned in C of the aforementioned II, may only be taken into account when they meet the criterion of principal benefit. This criterion is met if it is established that the main adva…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AF

I.-Where an intermediary is subject to a reporting obligation similar to that provided for in Article 1649 AD in several European Union Member States, the cross-border scheme is declared exclusively t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AG

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AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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