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Showing 501510 of 57415 articles for Art. s. 150 U and 200 B

French General Tax CodeIn force
I ter: Departmental rental value commissions

Article 1650 B

In each department, a departmental commission on rental values is set up, comprising two representatives of the tax authorities, ten representatives of local authorities and public establishments for…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Taxable persons - Place of taxation

Article 218 bis

Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the sh…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 3: Discount rights.

Article 390 bis

1. In order to take account of the resources and expenses of debtors or other special circumstances in the case of those whose profession is to carry out customs formalities on behalf of others, total…

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

Article 1379 bis

The taxation and assessment rules, as well as those relating to the filing of returns, provided for by this code with regard to direct local taxes for the taxpayers mentioned in the second paragraph o…

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

Article 1411 bis

The rental value of premises allocated exclusively to the accommodation of seasonal agricultural employees under the conditions provided for by Article L. 716-1 of the Rural and Maritime Fishing Code,…

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

Article 1407 bis

Municipalities other than those referred to in Article 232 may, by a deliberation taken under the conditions provided for in Article 1639 A bis, make dwellings that have been vacant for more than two…

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

Article 1594 B

The provisions of article 1594 A do not apply to duties payable on company deeds, exchange duty or fixed duties or taxes.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2° Special schemes

Article 743 bis

For properties leased for a period of more than twelve years under the conditions provided for in 2 of Article L. 313-7 of the Monetary and Financial Code, the basis of assessment for the land registr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XI: Miscellaneous deeds

Article 847 bis

The following are exempt from registration duties: 1° The deeds provided for in the Article 342-10 of the Civil Code and Article L. 2141-6 of the Public Health Code; 2° Documents acknowledging parenta…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XI: Miscellaneous deeds

Article 848 bis

The fraction of shares in rural landholding groups, provided for by article L. 322-22 of the Code rural et de la pêche maritime, representative of forestry assets and that representative of agricultur…

AI translation · Updated 7 Nov 2023Open Article
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