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Showing 6170 of 57408 articles for Art. Cass. 3ème civ. 26-1-2022 n° 20-20.223 FS-B

French General Tax CodeIn force
II: Property tax on undeveloped land

Article 1394 B

Non-built properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908, not exempt purs…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 quater N

When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Assessment of built properties

Article 1496 bis

…cluded in the area of competence of a community development syndicate created in application of loi n° 70-610 du 10 juillet 1970, may decide, by a deliberation taken before 1 July 1986, that all resid…

AI translation · Updated 7 Nov 2023Open Article
French Sports CodeIn force
Annexes III

Article Annexe III-20 B (art. A322-101)

CONDITIONS FOR EXPLORATION DIVING WITH TRIMIX OR HELIOXDIVE AREASMINIMUM LEVELof diversSKILLSminimum of the guideof the groupNUMBERmaximumof the group, excludingguide0 -70 metres.Level P3 or P4 + Basi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
b: Calculation of total distributed income

Article 111 bis

When a legal entity subject to corporation tax ceases to be subject to it, its profits and reserves, whether capitalised or not, are deemed to be distributed to the partners in proportion to their rig…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4: Withholding taxes and levies on income from securities

Article 1678 bis

1. Interest on savings bonds issued by industrial and commercial companies and, whatever their purpose, by the legal entities referred to in Article 108 give rise, at the time of their payment and eve…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Turnover tax and similar taxes

Article 1788 B

Failure to present or keep the registers provided for in article 286 quater gives rise to a fine of €750. Omissions or inaccuracies in the information required to appear in these registers give rise t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Property tax on undeveloped land

Article 1395 B bis

I. - Non-built properties classified in the second and sixth categories defined in article 18 of the ministerial instruction of 31 December 1908 and located in the wetlands defined in 1° of I of artic…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 182 B bis

1. The withholding tax provided for in Article 182 B is not applicable to royalties paid by a legal person in one of the forms listed in the first paragraph of 1 of Article 119 quater or by a permanen…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1466 B bis

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
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Mariela Petrova

Mariela Petrova

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