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Showing 351360 of 2190 articles for Art. 119 bis

French General Tax CodeIn force
Section II: Special provisions

Article 1639 A bis

…ine set for their adoption.The deliberations provided for in 2° of 1 and 2 of III of Article 1379-0 bis as well as the deliberations setting the perimeter of the economic activity zone referred to in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Special provisions for gifts

Article 790 A bis

…e result of a merger and meets the conditions set out in c and e to g of 1a of I of Article 885-0 V bis of this Code, in the version in force on 31 December 2017 ;the donee carries out his or her main…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Income tax deducted at source

Article 182 A bis

…tive State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, unless the debtor provides proof that these sums correspond to actu…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4°: Capital financing of long-term electricity supply companies

Article 238 bis HW

The authorisation provided for in Article 238 bis HV is issued by the Minister responsible for the budget, after obtaining the opinion of the Minister responsible for energy, to joint stock companies…

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

Article 238 bis AB

…respect of each year may not exceed the limit mentioned in the first paragraph of 3 of article 238 bis, less the total payments mentioned in the same article.To benefit from the deduction provided fo…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°d: Buildings included in or erected near sites exposed to particular risks

Article 1383 G bis

…own tax authority may, by a decision taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on built properties, up to 25% or 50%, buildings used for residential…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1382 C bis

…eir own tax status may, by a deliberation taken under the conditions provided for in Article 1639 A bis, exempt from property tax on built-up properties premises owned by a municipality or a public es…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Ic: Determination of the share of profits corresponding to rights held in a partnership, a co-ownership of a racehorse or stallion, an economic interest grouping, a public interest grouping or a European economic interest grouping

Article 238 bis K

…ntioned in Article 71 who are subject to income tax under the regime provided for in the article 64 bis or, on option, according to the simplified real profit tax system, the methods of taxation of th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3: Late payment of taxes recovered by tax administration accountants

Article 1731 A bis

The late payment interest provided for in

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter XX: Levies on betting and gaming

Article 302 bis ZG

…a decision by the member municipalities in accordance with the conditions set out in article 1639 A bis of this code. The limits mentioned in the second sentence of the present paragraph are indexed,…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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