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Showing 4150 of 25610 articles for Art. Cass. com. – 7 Oct. 1997 – no. 95-14.158

French General Tax CodeIn force
2: Determination of taxable profits

Article 42 octies

…Where, in the case of a transfer inter vivos that took place prior to the publication of the decree no. 61-856 of 31 July 1961, amending the decree no. 50-898 of 2 August 1950, the company will have o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Contractual tax exemptions and approvals

Article 1649 octies

All contracts, agreements or conventions entered into by public administrations and providing for the exemption of taxes, duties or levies collected by the State on its own behalf or on behalf of publ…

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

Article 39 octodecies

I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VII: Capital gains realised by companies on the construction and sale of buildings used mainly for residential purposes

Article 238 octies

I. - Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the…

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

Article 1586 octies

…f the taxpayer, the declarations referred to in 1 of this II and in the last paragraph of article 1679 septies must be filed within a period of sixty days deducted either under the conditions set out…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 217 octies

…mall and medium-sized enterprises, within the meaning of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter I: Conditional tax benefits attached to donations

Article 1378 octies

…tax advantage.4. Failure to comply with 2 and 3 is punishable by the fine provided for in Article 1762 decies.IV. - 1. a. On expiry of a period of one year following notification of the order referre…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4° Tax credit for expenditure on the production of phonographic works

Article 220 octies

…of a microenterprise given in Article 2(3) of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
c: Taxation based on actual profits

Article 54 octies

The taxpayers referred to in the first paragraph of 1 of II of Article 39 C are required to provide, in the month following the start of the depreciation allowed as a deduction from taxable income, a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 80 octies

In accordance with articles L. 442-1and L. 443-10 of the Code de l'action sociale et des familles, the daily remuneration for services rendered and the allowances mentioned in 1° and 2° of Article L.…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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