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Showing 110 of 52323 articles for Art. Bull. civ. n° 1

French General Tax CodeIn force
Ia: Business value added tax

Article 1586 nonies

…ration, the départements may, by a decision taken under the conditions provided for in I of article 1639 A bis or article 1464 C exempt their added value from business value added tax for the portion…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
19° decies : Tax reduction for rental investments and affordable rented accommodation

Article 199 novovicies

I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1388 nonies

…e 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 are leased or made available to La Poste by their owners and are used exc…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1e: Taxpayers carrying on their professional activity within the framework of a partnership

Article 151 nonies

…he application of articles 38,72and 93, as assets allocated to the exercise of the profession.II. - 1. In the event of a gratuitous transfer to an individual of company rights considered, pursuant to…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section Vb: Tax on the sale for valuable consideration of bare land that has been made buildable

Article 1605 nonies

…land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local town planning plan or by another town planning document in lieu thereof,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
12. Development tax.

Article 1679 nonies

Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Contractual tax exemptions and approvals

Article 1649 nonies

…n-making authority to tax administration officials with at least the rank of departmental director (1).II. - Orders of the Minister responsible for the budget, issued after consulting a body designate…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Ia: Turnover taxes and similar miscellaneous taxes

Article 1609 novovicies

A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter I: Conditional tax benefits attached to donations

Article 1378 nonies

…ission nationale des comptes de campagne et des financements politiques instituted in Article L. 52-14 of the Electoral Code finds that a political party or grouping is in breach of the obligations se…

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

Article 1635 quater N

…in certain sectors by a reasoned decision taken under the conditions provided for in II of article 1639 A, if the size of the new constructions built in these sectors makes it necessary to carry out…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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