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Showing 2130 of 57367 articles for Art. n° 18-10.890 and n° 18-10.891

French General Tax CodeIn force
Chapter 1: Income tax

Article 204 N

The declarations, options or requests provided for in IV of article 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Title V: Provisions common to Titles I, II and IV

Article 1378 nonies

…the benefit of the tax reduction provided for in 3 of article 200 of the present code for donations and contributions made to it, with effect from the following year.

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

Article 881 N

…881 M are applicable to formalities concerning buildings located in Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title IIa: Provisions common to direct taxes and turnover taxes

Article 302 nonies

…fs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover declarations relating to the financial yea…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter IIa: Operational reserve of the customs administration

Article 52 nonies

…ect to the obligations set out in Chapter I of Title II of Book I of the General Civil Service Code and benefit, where applicable, from the protection set out in Chapters I, III and IV of Title III of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1e: Taxpayers carrying on their professional activity within the framework of a partnership

Article 151 nonies

…ofessional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category of actual agricultural profits, industr…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Tax liability

Article 1679 nonies

Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section 1: Development tax

Article 1635 quater N

…network works, restructuring or urban renewal in order to make the areas concerned more attractive and to reduce the impact of local population growth, or to create general public facilities. The wor…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title one: Tax assessment and control

Article 1649 nonies A

…shall result in the withdrawal of the approval, the forfeiture of the tax benefits attached thereto and the liability for the taxes not paid as a result thereof together with the late payment interest…

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

Article 199 ter N

The tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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