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Showing 13211330 of 69831 articles for Art. I-1°-b and b bis

French General Tax CodeIn force
2°: Debts of the deceased

Article 773

However, the following are not deductible:1° Debts which fell due more than three months before the opening of the succession, unless a certificate is produced by the creditor certifying their existen…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
7°: Remuneration of the posthumous representative

Article 775 quinquies

The remuneration of the mandataire à titre posthume, definitively determined within six months of the death, is deductible from the assets of the estate up to a limit of 0.5% of the managed estate ass…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VII bis : Special equipment tax levied for the benefit of public land establishments and the Corsican Land Office

Article 1607 ter

It is instituted, for the benefit of the établissements publics fonciers mentioned in article L. 321-1 of the town planning code, within the limit of the ceiling provided for in I of Article 46 of Law…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
TITLE VIII BIS: Special provisions for sole traders covered by the status defined in Section 3 of Chapter VI of Title II of Book V

Article R681-1

I.-The application to open a business as referred to in Article L. 681-1 shall be submitted in accordance with the provisions of Titles II to IV of this Book, subject to the following provisions: 1° T…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
Section V: Common provisions

Article 1724 quinquies

I. - If a monthly direct debit, provided for in article 1681 ter and in B of article 1681 quater A, is not made by the set deadline, the sum that should have been deducted shall be paid with the next…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section 0VII bis: Special equipment taxes levied for the benefit of public establishments. Exemption for certain agricultural land

Article 1607 A

I. - 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 and not exe…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1459

The following are exempt from business property tax: 1° Owners or tenants who accidentally rent out part of their personal dwelling, when moreover this rental is not of a periodic nature ; 2° Persons…

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

Article 1640 H

For the application of articles 1609 nonies C, 1636 B sexies, 1636 B decies, 1638-0 bis, 1638 and 1638 quater to communes and public establishments for inter-communal cooperation with their own tax sy…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
F: Assessment procedure

Article 1504

I. - 1. For the determination of the rental values of the properties and fractions of properties mentioned in I of article 1498, the departmental commission on rental values provided for in article 16…

AI translation · Updated 7 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Paragraph 2 : Decision of the departmental cinematographic development commission

Article L212-10-1

I.-The Commission départementale d'aménagement cinématographique authorises projects by an absolute majority of the members present. The minutes shall indicate the vote cast by each member. The State…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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