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Showing 4150 of 29738 articles for Art. Décret n° 2019-1333 du 11 décembre 2019

French General Tax CodeIn force
2°: Payment of tax

Article 223 N

…ear in respect of which this company joins the group. If the parent company's assessment of the tax due in respect of the taxable income for that period shows that the advance payments made exceed the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIII : Taxation of capital gains on the disposal of building land

Article 238 nonies

When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VI: Regime for the press and its suppliers

Article 298 nonies

…n of paper by the press publishers they supply. As regards intra-Community acquisitions of these products, value added tax becomes chargeable under the conditions set out in d of 2 of article 269.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Abolition of tax benefits for businesses in the event of non-compliance with value added tax reporting obligations

Article 302 nonies

The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Public land registry service

Article 881 N

The provisions of articles 879 to 881 M are applicable to formalities concerning buildings located in Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Ia: Business value added tax

Article 1586 nonies

…of determining the business value added levy, the value added of establishments benefiting from a reduction in their net business property tax base pursuant to article 1466 F is subject, at the compan…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section Vb: Tax on the sale for valuable consideration of bare land that has been made buildable

Article 1605 nonies

I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
12. Development tax.

Article 1679 nonies

…rounded off to the nearest euro; any fraction of a euro equal to 0.50 is counted as 1. > They are deducted from the total amount of the planning permission. They are deducted from the final amount of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 7: Tax rates

Article 1635 quater N

…works, restructuring or urban renewal in order to make the areas concerned more attractive and to reduce the impact of local population growth, or to create general public facilities. The works and fa…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section XIII quater : Taxes levied by groupings substituted for communes for the application of provisions relating to the business property tax, the business value added tax, the flat-rate tax on network companies and the additional tax on property not built on.

Article 1609 nonies C

…proceeds of the components of the flat-rate tax on network companies relating to:a) Electricity production facilities using mechanical wind energy and electricity production facilities using mechanic…

AI translation · Updated 7 Nov 2023Open Article
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