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Showing 3140 of 22854 articles for Art. Cass. com. – 24 Sept. 2013 – no. 12-21.089

French General Tax CodeIn force
2: Determination of taxable profits

Article 38 septies

I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2k: Companies located in priority development zones

Article 44 septdecies

…e;2° They belong to the third of the regions with the highest proportion of young people aged 15 to 24 neither in employment nor in training;3° They belong to the third of the regions with the lowest…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section X: Application procedures

Article 298 septdecies

The procedures for applying the provisions of this chapter shall be laid down, as necessary, by decree in all cases where it is not otherwise provided. Unless expressly provided otherwise, the formali…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 42 septies

…to equipment subsidies paid to their members by approved professional groups provided for by decree no. 55-877 of 30 June 1955.3. 1 is also applicable to sums received in respect of operations enablin…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
9° : Tax reduction for certain insurance premiums

Article 199 septies

I. - When they are not taken into account for the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1388 septies

The tax base for property tax on built-up properties for assets that are the subject of a transfer of ownership from the State to the major maritime and river-maritime ports pursuant to Article L. 531…

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 septvicies

…article 257 ;c) Housing that does not meet the decency requirements, as set out in article 6 of law no. 89-462 du 6 juillet 1989 tendant à améliorer les rapports locatifs et portant modification de la…

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

Article 1679 septies

Companies whose business value added contribution for the year preceding the year of taxation exceeds €1,500 must pay:- no later than 15 June of the year of taxation, a first instalment equal to 50% o…

AI translation · Updated 7 Nov 2023Open Article
French Public Health CodeIn force
Section 4b: Compensation for victims of sodium valproate or its derivatives

Article L1142-24-12

If it finds that one or more of the injuries referred to in Article L. 1142-24-10 are attributable to the prescription, before 31 December 2015, of sodium valproate or one of its derivatives during pr…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIII: Bodies responsible for organising international sporting competitions

Article 1655 septies

I. - Bodies responsible for organising an international sporting competition in France and, where applicable, subsidiaries in which they directly or indirectly hold more than half of the capital are n…

AI translation · Updated 7 Nov 2023Open Article
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