French Legislation In English

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Showing 4150 of 2511 articles for Art. 792-0 bis

French General Tax CodeIn force
Chapter 000Ib: Specific arrangements for presumption of income and flat-rate taxation based on lifestyle factors

Article 1649 quater-0 B bis

1. Where the findings of fact made in the course of one of the procedures provided for in Articles 53,75 and 79 of the Code of Criminal Procedure and that the tax authorities are informed under the co…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2° bis Intermediate housing

Article 1384-0 A

…years from the year following that of their completion when they have benefited from article 279-0 bis A. This exemption only applies to housing rented under the conditions set out in 1° of I of the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1-0 quinquies : Maintenance of tax deferrals for certain professional capital gains

Article 151-0 octies

The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Aa: Correction applied to exemptions when property tax on built-up properties is transferred

Article 1382-0

…exemptions from property tax on built-up properties provided for in articles 1382 B, 1382 C, 1382 C bis, 1382 D, 1382 E, 1382 G, 1382 H, 1382 İ, 1383-0 B, 1383-0 B bis, 1383 C ter, 1383 D, 1383 E, 138…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VII-0 A : Property wealth tax

Article 1723 ter-00 B

Spouses and partners bound by a civil solidarity pact defined by Article 515-1 of the Civil Code are jointly and severally liable for payment of the tax on real estate wealth.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
01 : Payment in full discharge for sole traders

Article 151-0

I.-Taxpayers may, by option, make a payment in full discharge of income tax based on the turnover or revenue from their professional activity when the following conditions are met:1° They are subject…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Rates

Article 278-0 B

…ied out pursuant to 2° of 1 of II of Article 257 are subject to the rates set out in Articles 278-0 bis A or 279-0 bis when they relate to works that meet the conditions set out in 1 and 2 of Article…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
8° bis: Health establishments covered by Article L. 6112-3 of the Public Health Code

Article 1043-0 A

Transfers of property, rights and obligations between health establishments referred to in article L. 6112-3 of the Public Health Code are exempt from payment of the contribution provided for in artic…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Ca: Correction applied to allowances when property tax on built-up properties is transferred

Article 1388-0

…a tax allowance as soon as the municipality decides to modify it in application of articles 1639 A bis or 1640 . However, in the event of application of the first paragraph of this III, the allowance…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Annex I

Article Rubrique 0

Heading 0-Common parts 01. Quality of the authorising officer (1) (2) (1) As part of the control of the status of the authorising officer that accounting officers are required to carry out in respect…

AI translation · Updated 3 Nov 2023Open Article
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Mariela Petrova

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