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Showing 8190 of 51196 articles for Art. Cass. 3ème civ. 16-2-2022 n° 20-15.164 FS-B

French General Tax CodeIn force
Section II: Special provisions

Article 1639 A bis

I. - Deliberations by local authorities and competent bodies relating to direct local taxation, other than those setting either the rates or the products of taxation, and other than those instituting…

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

Article 1636 B sexies

I. - 1. Subject to the provisions of Articles 1636 B septies and 1636 B decies municipal councils and the deliberative bodies of inter-municipal cooperation bodies with their own tax system vote each…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 0-II bis: Reduction in property tax on undeveloped land relating to plots farmed by young farmers

Article 1647-00 bis

I. - Upon deliberation of general scope taken, each insofar as it is concerned, under the conditions provided for in l'article 1639 A bis, by the territorial authorities and their groupings with their…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V quinquies : Duties levied for the benefit of the Caisse nationale de l'assurance maladie (National Health Insurance Fund)

Article 1635 bis AE

I. - Filing with the agency mentioned in article L. 5311-1 of the Public Health Code of each:1° Application for registration referred to in articles L. 5121-13 and L. 5121-14 of the same code, of each…

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

Article 163 bis G

I.-The net gain realised on the sale of securities subscribed for in exercise of warrants allocated under the conditions defined in II to III is taxed under the conditions laid down in Article 150-0 A…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Turnover taxes and similar taxes

Article 1693 quater B

I.-A person liable for the tax provided for in article 299 who is not subject to the simplified actual taxation scheme provided for in article 302 septies A not allowed to file its returns by calendar…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IIa: Tax on physical video and online distribution of audiovisual content

Article 1609 sexdecies B

I. - A tax on the physical video and online distribution of audiovisual content is due in respect of operations:1° The sale and rental in France of videograms intended for the private use of the publi…

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

Article 163 bis AA

Sums due to employees in respect of employee profit-sharing, pursuant to Title II of Book III of Part III of the Labour Code, are exempt from income tax when they have been allocated under the conditi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: National Agricultural Risk Management Fund

Article 1635 bis A

The additional contributions to the premiums or contributions relating to certain insurance policies paid into the National Agricultural Risk Management Fund, up to the ceiling provided for in I of Ar…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
0I bis : Declaration of interest-free repayable advances

Article 1649 A bis

The administrations, establishments, bodies or persons referred to in the first paragraph of

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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