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Showing 4150 of 41165 articles for Art. CE 20-3-2013 n°s 347881 et 347882

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 Sports CodeIn force
Annexes I

Article Annexe I-6 art R131-3 et R132-7

…cle 1These regulations are drawn up in application of articles L. 131-8 and R. 131-3 and in accordance with article ..... (1) of the federation's articles of association.These regulations do not apply…

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

Article 1635 quater N

…e 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 article 1639…

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

Article 231 bis N

The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XIII sexies : Capital gains tax on the sale of buildings other than building land

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 General Tax CodeIn force
Section XIII quater : Taxes levied by groupings substituted for communes for the application of provisions relating to the business property tax, the business value added tax, the flat-rate tax on network companies and the additional tax on property not built on.

Article 1609 nonies C

…ting to the business property tax and the business value added tax and for the collection of the proceeds of these taxes.I bis. - They are also substituted for the member municipalities for the collec…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Annex I

Article Sommaire

…04. Means of settlement 05. P…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
2° : Industrial and commercial profits

Article 302 septies A ter

…ercial profits may be exercised each year. New companies exercise this option within the deadlines set for filing the declaration concerning their first financial year or their first period of activit…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2° : Industrial and commercial profits

Article 302 septies A bis

…epealed).III. - The scheme provided for in I is reserved for:a. By option, to companies normally placed under the scheme defined in Article 50-0 ;b. To other companies whose turnover for the previous…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Sales tax

Article 302 septies-0 AA

…ply to benefit from the simplified scheme provided for in article 302 septies A, subject to compliance with the conditions, from 1 January of the second year following the year in which the activity c…

AI translation · Updated 7 Nov 2023Open Article
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