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Showing 4150 of 49667 articles for Art. Aut. conc. n° 15-DCC-47 du 5 May 2015

French General Tax CodeIn force
Section IX: Special schemes

Article 298 nonies

…n of paper by the press publishers they supply. As regards intra-Community acquisitions of these products, value added tax becomes chargeable under the conditions set out in d of 2 of article 269.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title IIa: Provisions common to direct taxes and turnover taxes

Article 302 nonies

The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…

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

Article 881 N

The provisions of articles 879 to 881 M are applicable to formalities concerning buildings located in Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon.

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

Article 1388 nonies

…mpanies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, the rate of which is set each year by decree, up to a limit of 10%, when these properties a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1605 nonies

I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…

AI translation · Updated 7 Nov 2023Open Article
French Public Health CodeIn force
Subsection 6: Kindergartens

Article R2324-47-5

…first paragraph of article 18 of law no. 2019-791 of 26 July 2019 for a school based on trust, the educational project mentioned in 1° of article R. 2324-29 of this code sets out the measures taken to…

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
Section 1: Development tax

Article 1635 quater N

The rate of the municipal or inter-municipal share of the development tax may be increased by up to 20% in certain sectors by a reasoned decision taken under the conditions provided for in II of artic…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1609 nonies C

…proceeds of the components of the flat-rate tax on network companies relating to:a) Electricity production facilities using mechanical wind energy and electricity production facilities using mechanic…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1609 nonies G

I. - A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Internal taxes.

Article 266 nonies A

I.-The deliveries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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