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Showing 551560 of 5077 articles for Art. 150-0 B ter

French Customs CodeIn force
Chapter VII: Interest for late payment

Article 440 bis

I. - Any tax, duty or charge provided for in this Code that has not been paid within the legal time limit shall give rise to the payment of interest on arrears.Interest for late payment applies from t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VII bis : Special equipment tax levied for the benefit of public land establishments and the Corsican Land Office

Article 1607 bis

A special equipment tax is instituted for the benefit of the public land establishments mentioned in Article L. 324-1 of the town planning code or the Corsican land office, a public establishment of t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Overall result

Article 223 B

The overall result is determined by the parent company by making the algebraic sum of the results of each of the companies in the group, determined under the conditions of ordinary law or in accordanc…

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

Article 1640 B

I. - For the calculation of business property tax assessments for 2010, the municipalities and public establishments for inter-municipal cooperation with their own tax status vote a relay rate, under…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1458 bis

I. - Establishments that sell periodicals to the public as agents registered with the commission referred to in Article 26 of Law No. 47-585 of 2 April 1947 on the status of newspaper and periodical p…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4a: Deduction of certain social security contributions and group insurance premiums

Article 154 bis

…of calculating industrial and commercial profits and profits from non-commercial occupations, contributions to compulsory basic or supplementary family allowance and old age insurance schemes, includi…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Other appendices

Article Annexe B

…Specify: - surname; - first name; - grade or post; - index of remuneration or monthly remuneration base; - marital status (single, married, partner in a PACS, cohabiting partner, widowed, divorced, l…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1763 B

…nt à risques or of a fonds professionnel de capital investissement or the manager of a société de libre partenariat which has included in the declaration provided for in I of Article 242 quinquies err…

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

Article 156 bis

I. - The benefit of the provisions of Article 156 specific to buildings classified or registered as historic monuments, or having received the label issued by the Fondation du patrimoine pursuant to a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
C: Minimum rental value

Article 1518 B

As from 1 January 1980, the rental value of tangible fixed assets acquired as a result of contributions, demergers, mergers of companies or transfers of establishments carried out as from 1 January 19…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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