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Showing 8190 of 60176 articles for Art. 182 A ter

French General Tax CodeIn force
14° ter : Free transfer duties. Exemption for property and property rights located in Mayotte.

Article 1135 ter

Free transfer duties are waived on immovable property and immovable property rights located in Mayotte, on the first transfer subsequent to the reconstitution of the property titles relating thereto,…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
A. - Limitation period against debtors.

Article 352 ter

When the invalidity of a text on which the collection of a tax recovered by the agents of the Directorate General of Customs and Excise is based has been revealed by a court decision, the action for r…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
A: Periodic updating of the rental value of built and unbuilt properties

Article 1518 ter

I. - In the interval between two updates provided for in III, the rates defined in 2 of B of II of Article 1498 are updated by the tax authorities on the basis of changes in rents recorded in the decl…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 terdecies

Where the lease is granted by a company or grouping subject to the regime provided for in articles 8,8 ter, 238 ter, 239 ter to 239 quinquies, 239 septies and 239 nonies one of whose members is subjec…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VI : Waiver of payment and rebate in the event of death as a result of an act of terrorism, participation in an external or internal security operation or in circumstances leading to a citation in the Order of the Nation

Article 1691 ter

It is granted to heirs and, where applicable, to cohabitants liable for payment of the persons mentioned in 1° to 2° ter and 7° to 10° of I of l'article 796 :1°(Repealed);2° For income tax, a discharg…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1770 terdecies

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AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Fb: Purchase of a company by its employees or by members of the seller's family

Article 732 ter

I. - For the purposes of calculating registration duties in the event of a transfer of full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprieto…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VIII: Solidarity levies on income from assets and investment income

Article 235 ter

I.-The following are instituted: 1° A solidarity levy on income from assets mentioned in article L. 136-6 du code de la sécurité sociale; 2° Un prélèvement de solidarité sur les produits de placement…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXI: Advertising measures

Article 243 ter

Persons subject to the obligations set out in article 242 ter, who pay income from transferable securities mentioned in 3 of article 158 to persons subject to the same obligations and to bodies or com…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIII: Tax regime for non-trading companies whose purpose is the construction of buildings with a view to sale

Article 239 ter

I. - The provisions of 2 of article 206 are not applicable to non-trading companies created after the entry into force of law no. 64-1278 of 23 December 1964 and whose purpose is the construction of b…

AI translation · Updated 8 Nov 2023Open Article
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