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Showing 121130 of 9503 articles for Art. CJEU – C-593/21 – 13 Oct. 2022

French General Code of Local AuthoritiesIn force
Sub-paragraph 1: Presentation of the request

Article R2333-120-32 octies

Open the article to read the full text in English.

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and special schemes.

Article 208 C bis

I. - The provisions of Articles 210 A and 210 B apply to transactions involving listed real estate investment companies, or their subsidiaries, and the companies mentioned in III bis of Article 208 C,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
8: Non-compliance with conditions governing tax benefits

Article 1740-0 C

Failure to respond or partial response to the formal notice referred to in II of Article L. 13 BA of the Book of Tax Procedures shall result in the application, for each financial year audited, of a f…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
TITLE I A: Price and income observatories.

Article D910-1 C

I.-In Guadeloupe, Martinique, French Guiana and La Réunion, the observatory of prices, margins and incomes mentioned in article L. 910-1 C in addition to its chairman, comprises the following members:…

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies C

…quisition of this equipment or for the construction of the ship or boat is concluded from 1 January 2022 until 31 December 2024; 3° A sum equal to 85% of the additional capitalised costs, excluding fi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and special schemes.

Article 208 C ter

Where, subsequent to the exercise of the option provided for in the first paragraph of II of article 208 C, real estate, rights in rem mentioned in the sixth paragraph of II of the same article, right…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIII: System applicable to investment gold.

Article 298 sexdecies C

1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter C

…s inalienable and non-transferable, except in the cases and conditions provided for in articles L. 313-23 to L. 313-35 of the Monetary and Financial Code; it may not then be the subject of several par…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Net gains and distributions relating to carried interest rights

Article 242 ter C

…lling under article L. 214-37of the Monetary and Financial Code in its wording prior to Order no. 2013-676 of 25 July 2013 amending the legal framework for asset management, professional private equit…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XIIa: Taxes levied for the benefit of communities of communes and public establishments for inter-communal cooperation

Article 1609 quinquies C

I. - The public establishments for inter-municipal cooperation mentioned in 1 of III of Article 1379-0 bis are substituted for the member municipalities for the provisions relating to the business pro…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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