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Showing 281290 of 56985 articles for Art. 796-0 bis and 796-0 quater

French General Tax CodeIn force
I: Taxable premises

Article 1407 bis

…to in Article 232 may, by a deliberation taken under the conditions provided for in Article 1639 A bis, make dwellings that have been vacant for more than two years on 1st January of the tax year sub…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Trusts

Article 238 quater P

…ined, on the date of the transfer, in accordance with the conditions set out in articles 201 et seq and taxed in the name of the transferor in accordance with the rules set out in article 238 quater N…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 quater A

La retenue prévue au 2 de l'article 119 bis releases taxpayers domiciled outside France for tax purposes from the income tax due on the sums that have been subject to this withholding.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 00Ib: Electronic filing of returns

Article 1649 quater B ter

The provisions of Article 1649 quater B bis apply to declarations filed by individuals with the tax authorities (1).

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 9: Audits and complaints

Article 1635 quater S

…ng tax due for the construction. Where a discharge or reduction is granted, 9° of I of Article 1635 quater D does not apply to the reconstruction of the building.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Id: Certifiers abroad

Article 1649 quater N

…tate of the European Union or in another State party to the Agreement on the European Economic Area and which provide technical assistance enabling better knowledge of the non-wage income received in…

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

Article 1649 quater K ter

The management centres mentioned in article 1649 quater C and the approved associations mentioned in article 1649 quater F may have as members all the taxpayers mentioned in the same articles, subject…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 6: Tax base

Article 1635 quater H

…f this surface area, set at a flat rate of €885 for municipalities outside the Ile-de-France region and €1,003 for municipalities within the Ile-de-France region. The surface area of the building is t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 9: Audits and complaints

Article 1635 quater R

In matters of assessment, claims relating to development tax are submitted, investigated and judged according to the rules applicable to local direct taxes.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XIV quinquies: Tax regime for health and social cooperation groups and their members

Article 239 quater D

The healthcare cooperation groupings mentioned in articles L. 6133-1 and L. 6133-4 of the Public Health Code and the social and medico-social cooperation groupings mentioned in

AI translation · Updated 8 Nov 2023Open Article
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