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Showing 241250 of 30141 articles for Art. Cass. 1ère civ. avis 15-12-2021 n° 21-70.022 F-B

French General Tax CodeIn force
Section II: Scope of the tax

Article 208 B

I. - The investment property companies referred to in I de l'article 33 de la loi n° 63-254 du 15 mars 1963 sont exonérées de l'impôt sur les sociétés pour la fraction de leur bénéfice qui provient de…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Rates

Article 278-0 bis A

I.-Religible for the reduced rate referred to in the first paragraph of Article 278-0 bis are energy renovation services that meet the following conditions: 1° They are carried out in premises that ha…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Rates

Article 279-0 bis A

I.-The reduced rate of 10% applies to the supply of housing that meets the following conditions: 1° The housing is intended by the lessee to be rented as a principal residence to individuals whose res…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Title one: Tax assessment and control

Article 1649 quater-0 B bis

1. Where the findings of fact made in the course of one of the procedures provided for in Articles 53,75 and 79 of the Code of Criminal Procedure and that the tax authorities are informed under the co…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
C. - Third class

Article 416 bis

Opposing customs officers in the performance of their duties or refusing to comply with their orders in accordance with Article 53 (1)(b) and Article 61 (1) of this Code is punishable by one year's im…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Tax penalties

Article 1740 A bis

I. - Where the tax authorities have imposed an 80% surcharge on the taxpayer on the basis of c of 1 of Article 1728, b or c of article 1729 or article 1729-0 A, any natural or legal person who, in the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Tariffs and their application

Article 847 bis

The following are exempt from registration duties: 1° The deeds provided for in the Article 342-10 of the Civil Code and Article L. 2141-6 of the Public Health Code; 2° Documents acknowledging parenta…

AI translation · Updated 7 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Paragraph 1: Purpose and eligibility criteria

Article 212-21

To be eligible for screenwriting grants, authors must, depending on the case :1° When writing a first screenplay, provide evidence of having written, in the ten years preceding the year of application…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Tax penalties

Article 1729 C bis

Filing the list mentioned in the first paragraph of article L. 102 AG of the Book of Tax Procedures is punishable by a tax fine of €200 per account holder omitted.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Miscellaneous obligations

Article 881 B

…evied for any amending or supplementary forms filed pursuant to paragraph 3 of article 34 of decree n° 55-1350 of 14 October 1955 taken for the application of decree n° 55-22 of 4 January 1955 reformi…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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