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Showing 571580 of 52951 articles for Art. 80 bis IV al. 2

French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 302 bis ZA

…ct to an additional tax to the tax on commercial surfaces provided for by the article 3 of law no. 72-657 of 13 July 1972 instituting measures in favour of certain categories of elderly shopkeepers an…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 302 bis WE

The fee is set at a flat rate of €125 per approved establishment.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Property tax on undeveloped land

Article 1394 B bis

…the benefit of municipalities and their public establishments for inter-communal cooperation up to 20%.II. - The provisions of I do not apply to undeveloped properties that benefit from the total exe…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Property tax on built-up properties

Article 1391 B bis

…before being permanently housed in an establishment or service mentioned in 6° of I of Article L. 312-1 of the code de l'action sociale et des familles or in an establishment providing long-term care,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Property tax on undeveloped land

Article 1395 B bis

…terial instruction of 31 December 1908 and located in the wetlands defined in 1° of I of article L. 211-1 of the Environment Code are exempt from property tax on undeveloped land levied for the benefi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Property tax on undeveloped land

Article 1395 A bis

From 1 January 2012, municipal councils and the deliberative bodies of local authority groupings with their own tax status may exempt orchards, fruit crops of trees and shrubs and vines, each for its…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Provisions common to property liable to direct local taxes

Article 1518 A bis

…ct of a transfer of real rights under the conditions provided for in articles 7, 8 and 9 of law no. 2008-660 of 4 July 2008 on port reform to an operator running a terminal are subject to a reduction…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: Registration duty and land registration tax

Article 1594 J bis

…lve years, relating to tourist residences subject to the classification provided for in Article L. 321-1 of the Tourism Code. The deliberation takes effect within the timeframes set out in Article 159…

AI translation · Updated 7 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
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Mariela Petrova

Mariela Petrova

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