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Showing 10511060 of 9666 articles for Art. CE 16-11-1988 n° 47685-47741

French General Tax CodeIn force
Chapter 0I bis: Reduction in direct local tax bases

Article 1635 sexies

I. - La Poste is subject, at the place of its main establishment, to direct local taxes levied for the benefit of local authorities and various establishments and bodies in accordance with the rules l…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1636 C

The rates of the additional taxes levied for the benefit of the public establishments mentioned in articles L. 321-1 and L. 324-1 of the town planning code are, subject to Article 1636 B octies and th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 0I: Scope of application

Article 1635 quinquies

…s bodies, are not applicable on the continental shelf or in the exclusive economic zone, with the exception of the indirect contributions provided for in Chapter II of Title III. With the exception of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1640 G

I.-1. For the application of article 1636 B sexies, the municipal reference rate for property tax on built-up properties for 2021 is equal to the sum of the municipal and departmental rates applied in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AB

…bis of which the settlor or at least one of the beneficiaries is domiciled for tax purposes in France or which includes property or a right situated there, the administrator of a trust defined in art…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1640 F

For the application of 1 of I of Article 1636 B sexies to the City of Paris, the reference rate of property tax on built-up properties relating to 2019 is equal to the sum of the municipal rate for 20…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1640 H

…unes and public establishments for inter-communal cooperation with their own tax system, the reference rates of council tax on secondary residences and other furnished premises not allocated to the pr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIb: Cotisation foncière des entreprises: minimum levy

Article 1647 D

…or less are exempt from the minimum assessment. The benefit of the exemption is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 1…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AH

…reasonably expect to derive from a scheme, taking into account all the relevant facts and circumstances, is the obtaining of a tax advantage. In the case of a marker falling under 1° of the aforementi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AF

…mber States, the cross-border scheme is declared exclusively to the French tax authorities when France is the European Union Member State that comes first in the list below : a) The Member State in wh…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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