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Showing 261270 of 62891 articles for Art. 2-1° bis

French General Tax CodeIn force
2: Determination of taxable profits

Article 39 bis

…penditure incurred for the purposes indicated above by deduction from profits for the same period.1 bis. The companies designated in 1 are authorised, at the close of each of the financial years 1970…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section I: Registration duty and land registration tax

Article 1594 I bis

The departmental councils of the overseas departments may, by deliberation, exempt from land registration tax or registration duty the acquisition of buildings that the purchaser undertakes to allocat…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Registration, land registration and stamps

Article 1635 bis P

A fee of €225 is introduced, payable by the parties to the appeal proceedings when the appointment of a lawyer is compulsory before the Court of Appeal. The fee is paid electronically by the lawyer ac…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Registration, land registration and stamps

Article 1635 bis AA

It is levied for the benefit of the guarantee fund for agricultural disasters in the overseas departments instituted by article L. 371-6 of the rural and maritime fishing code, an additional contribut…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Registration, land registration and stamps

Article 1635 bis AG

I. - The submission of any application for registration, renewal of registration or modification of registration of a health product on the list provided for in I of Article L. 165-11 of the Social Se…

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

Article 1638-00 bis

The decree for the splitting of communes issued by the State representative in the department only produces its effects for tax purposes from the following year if it is issued before 1st October of t…

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

Article 1691 bis A

Establishments that guarantee completion of the construction are jointly and severally liable for payment of the development tax provided for in Article 1635 quater A with the taxpayer(s) mentioned in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: Common provisions

Article 1753 bis B

Any person who contravenes the obligation set out in the second paragraph of Article L. 287 of the Book of Tax Procedures is punishable by the penalties mentioned in article 226-21 of the Penal Code.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: Common provisions

Article 1753 bis A

Any person who, in proceedings to obtain a pecuniary sentence mentioned in article L. 143 of the Book of Tax Procedures, outside the proceedings relating to the action in question, in any manner whats…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Land registration and publicity

Article 1840 G bis

A breach of the undertaking provided for in I of Article 1131 automatically terminates the reservation of enjoyment and the donated property must be handed over to the State at the first requisition,…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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