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Showing 181190 of 60102 articles for Art. Cass. 1ère civ. 5-1-2023 n° 21-13.966 FS-B

French General Tax CodeIn force
3°: Buildings financed by state-subsidised loans

Article 1384 B

Locations and local authority groupings with their own tax system may, by deliberation taken under the conditions provided for in Article 1639 A bis, totally or partially exempt, for the portion of pr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I ter: Departmental rental value commissions

Article 1650 B

In each department, a departmental commission on rental values is set up, comprising two representatives of the tax authorities, ten representatives of local authorities and public establishments for…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Retail purchase of ferrous and non-ferrous metals

Article 1649 bis

Any natural or legal person who habitually engages in the retail purchase of ferrous and non-ferrous metals is required to submit, before 31 January each year, to the departmental directorate of publi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Assessment rules

Article 1379 bis

The taxation and assessment rules, as well as those relating to the filing of returns, provided for by this code with regard to direct local taxes for the taxpayers mentioned in the second paragraph o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable premises

Article 1407 bis

Municipalities other than those referred to in Article 232 may, by a deliberation taken under the conditions provided for in Article 1639 A bis, make dwellings that have been vacant for more than two…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Departmental committee for direct taxes and turnover taxes

Article 1651 B

For the examination of disputes relating to the deduction of the remuneration referred to in 1° of 1 of Article 39 or to the taxation of the remuneration referred to in d of article 111, the taxpayers…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1464 B

I. - Companies that benefit from the exemptions provided for in Articles 44 sexies and 44 quindecies may be temporarily exempted, under the conditions set out in Article 1464 C, from the business prop…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1466 B

I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from b…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
0Ic : Declaration of payments made for advertising by billboards, posters and signs

Article 1649 B

Persons making payments of any kind under the contracts referred to in

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1396 bis

I.-In Mayotte, the tax base for property tax on undeveloped properties sold from 1 January 2018 to 31 December 2025 by a public entity to illegal occupiers of land is subject to a reduction for the th…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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