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Showing 641650 of 26972 articles for Art. CE 16-4-2012 n° 323592

French General Tax CodeIn force
Subsection 4: Chargeable event and assessment of the tax

Article 1635 quater F

…arising from the building or development permit, the date of the completion report or, in the absence of such a report, the date of completion of the construction or development in question. II. II -…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Direct taxes and assimilated taxes. Income tax. Corporation tax. Duties and penalties

Article 1665 bis

Taxpayers shall receive, no later than 1st March of the year in which the tax relating to the previous year's income is settled, an advance payment on the amount of the tax benefits provided for in ar…

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

Article 1649 AE

…y referred to in Article 1649 AD is any person who designs, markets or organises a cross-border device that must be declared, makes it available for the purposes of its implementation or manages its i…

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

Article 1681 F

…red settlement plan where the parties have agreed to a deferred or staggered payment of the sale price relating to a business. I bis. - At the request of the taxpayer, income tax relating to net gains…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II ter: Consolidation within a group of the payment of value added tax and similar taxes

Article 1693 ter

…or indirectly, more than half of the capital or voting rights, and to obtain reimbursement of the excess deductible tax from which they benefit. This option may only be exercised with the agreement of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Taxable income of foreign nationals and persons not resident in France for tax purposes

Article 164 B

I. The following are considered as French source income: a. Income from real estate located in France or rights relating to such real estate; b. Income from French transferable securities and all othe…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
V: Solidarity between spouses and partners in a civil solidarity pact

Article 1691 bis

…s afférentes.4° De la taxe d'archéologie préventive mentionnée à l'article 235 ter ZG.II. - 1. Divorced or separated persons may apply to be relieved of the payment obligations set out in I and in art…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 1: Provisions common to all financing bodies

Article L214-169

…undertaking's assets.The assets of the financial institution may only be the subject of civil enforcement measures in compliance with the allocation rules defined by the institution's regulations or…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Subsection 1: Accounting obligations applicable to all traders.

Article L123-16

…following three thresholds, the level and calculation methods of which are set by decree, are not exceeded: the balance sheet total, the net turnover or the average number of employees during the peri…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Section 3: Approval and exclusion.

Article L125-16

Subject to the share valuation procedure provided for in the second paragraph of Article L. 125-17, any member of a collective shop may refer any decision taken pursuant to articles L. 125-12, L. 125-…

AI translation · Updated 8 Nov 2023Open Article
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