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Showing 101110 of 51196 articles for Art. Cass. 3ème civ. 16-2-2022 n° 20-15.164 FS-B

French General Tax CodeIn force
Ic: Declaration of digital assets

Article 1649 bis C

Individuals, associations and non-trading companies domiciled or established in France are required to declare, at the same time as their income tax or profit tax return, the references of the digital…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IIa A: National aviation tax commission

Article 1651 L bis

A National Commission for Aeronautical Taxes is hereby set up with jurisdiction to examine the disputes referred to in Article L. 59 C bis of the Book of Tax Procedures. This commission is chaired by…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Va: Other forms of solidarity

Article 1691 bis A

Establishments that guarantee completion of the construction are jointly and severally liable for payment of the development tax provided for in Article 1635 quater A with the taxpayer(s) mentioned in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
19° decies : Tax reduction for rental investments and affordable rented accommodation

Article 199 novovicies

…cle 257 ;3° Housing that does not meet the decency requirements, as set out in the article 6 of law n° 89-462 of 6 July 1989 tending to improve rental relations and amending law n° 86-1290 of 23 Decem…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 novodecies

I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1e: Taxpayers carrying on their professional activity within the framework of a partnership

Article 151 nonies

I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ia: Business value added tax

Article 1586 nonies

I. - At the request of the company, the added value of establishments exempt from business property tax pursuant to the decision of a municipality or a public establishment for inter-municipal coopera…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
20°: Tax reduction for donations made by individuals

Article 200

1. Open the right to an income tax reduction equal to 66% of their amount the sums taken within the limit of 20% of taxable income which correspond to donations and payments, including the express aba…

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

Article 278 bis

Value added tax is levied at the reduced rate of 10% in respect of supplies of the following products:1° (Repealed);2° (Repealed);3° (Repealed);3° bis The following products:a) firewood;b) agglomerate…

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

Article 279 bis

The reduced rates of value added tax do not apply: 1° To transactions, including transfers of rights, relating to publications that have been subject to at least two of the prohibitions provided for i…

AI translation · Updated 8 Nov 2023Open Article
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French legislation in English — Q&A

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Mariela Petrova

Mariela Petrova

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