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Showing 121130 of 2619 articles for Art. 163 bis G

French General Tax CodeIn force
Section 1: Development tax

Article 1635 quater K

…for inter-communal cooperation with their own tax status with jurisdiction over a local town planning plan or a land use plan and the communes may, by a decision taken under the conditions provided fo…

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

Article 1635 quater F

I.-The chargeable event for the tax is, depending on the case: 1° The date of issue of the initial building or development consent; 2° The date on which the initial tacit planning permission came into…

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

Article 1639 A ter

I. - Deliberations taken with regard to business property tax by a public establishment of inter-communal cooperation prior to the date of the decision placing it under the tax regime of article 1609…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2nd Subsection: Overall income

Article 163 quinquies B

…n the sums or securities to which the units concerned entitle them. The provisions of the first paragraph do not apply to holders of units in venture capital mutual funds or specialised professional f…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2nd Subsection: Overall income

Article 163 quinquies C

…no. 85-695 of 11 July 1985 on various economic and financial provisions, deducted from net capital gains on disposals of securities made by the company during financial years ending on or after 31 De…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section 1: Development tax

Article 1635 quater E

I.-Par délibération prise dans les conditions prévues au VI de l'article 1639 A bis, les organes délibérants des communes ou des établissements publics de coopération intercommunale à fiscalité propre…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2 bis: Withholding of income tax at source

Article 119 bis

1. Income from transferable capital falling within the provisions of articles 118,119,238 septies B and 1678 bis give rise to the application of a withholding tax, the rate of which is set by 1 of Art…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1636 B sexies

I. - 1. Subject to the provisions of Articles 1636 B septies and 1636 B decies municipal councils and the deliberative bodies of inter-municipal cooperation bodies with their own tax system vote each…

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 octies

…t of the public land establishments referred to in articles L. 321-1 et L. 324-1 of the town planning code, the Etablissement public foncier et d'aménagement de la Guyane and the agencies for the deve…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2nd Subsection: Overall income

Article 158

1. The net incomes of the various categories entering into the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out i…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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