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Showing 711720 of 5788 articles for Art. 150-0 B bis

French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 septies B

…0% of the nominal value or acquisition price of that right, or when the contract for the issue of a bond provides for partial or total capitalisation of interest, the premium or interest is taxed afte…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 239 quater B

Public interest groupings formed and operating under the conditions provided for in Chapter II of the loi n° 2011-525 du 17 mai 2011 de simplification et d'amélioration de la qualité du droit do not f…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XVI: Leasing transactions

Article 239 sexies B

…e provisions of the first paragraph of I and those of paragraph II of Article 239 sexies are applicable to lessees who acquire buildings leased to them by companies or bodies other than real estate co…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Assessment of the tax

Article 273 septies B

Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
BOOK IX: Overseas provisions.

Article L910-1 B

The chairman of each observatory is appointed for a renewable term of five years, by order of the first president of the Cour des Comptes, from among the members of the corps of magistrates of the fin…

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

Article 298 sexdecies B

1. Taxable persons who produce investment gold or transform gold into investment gold may, as an option, make the supply of such investment gold to another taxable person subject to value added tax.2.…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1599 quinquies B

I. - A tax is levied each year for the benefit of the region and the body mentioned in V, payable by gold mine concessionaires, the amodiataires of gold mine concessions and the holders of permits and…

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

Article 1635 quater B

Development projects and construction, reconstruction and extension projects for buildings, installations or developments of any kind subject to an authorisation system under the town planning code gi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1636 B septies

…ncil tax on second homes and other furnished premises not allocated to the principal dwelling voted by a municipality may not exceed two and a half times the average rate recorded the previous year fo…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1636 B nonies

In urban communities, the deliberative councils may decide, by a majority of two-thirds of the communes representing half of the population or half of the communes representing two-thirds of the popul…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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