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Showing 171180 of 64245 articles for Art. II-1° bis

French General Tax CodeIn force
4a A: Taxation of certain replacement incomes

Article 154 bis A

…e schemes or under the contracts referred to in the second and third paragraphs of I of Article 154 bis in the form of replacement income are taken into account when determining the taxable income of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ic: Declaration of digital assets

Article 1649 bis C

…tax or profit tax return, the references of the digital asset accounts mentioned in article 150 VH bis opened, held, used or closed with companies, legal entities, institutions or bodies established…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Section 7: Special customs investigation procedures

Article 67 bis-1

…cers who carried out the acquisition is punishable by the penalties provided for in V of article 67 bis of this Code.

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Annexes III

Article Annexe III-1 (art. A312-1)

Declaration relating to sports facilities in application of article L. 312-2 of the French Sports Code q = several possible choices; m = only one possible choice Purpose of the declaration (one choice…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Income tax deducted at source

Article 182 A bis

…tive State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, unless the debtor provides proof that these sums correspond to actu…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
c: Simultaneous application of several penalties

Article 1729 A bis

I. - Fines or surcharges imposed on legal entities for serious breaches characterised by an amount of evaded duties of at least €50,000 and the use of a fraudulent manoeuvre, within the meaning of b a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Temporary exemptions

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
C: Temporary exemptions

Article 1395 A bis

From 1 January 2012, municipal councils and the deliberative bodies of local authority groupings with their own tax status may exempt orchards, fruit crops of trees and shrubs and vines, each for its…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1° ter: Rural regeneration zones. Rental housing acquired and improved with financial assistance from the Agence nationale de l'habitat (National Housing Agency)

Article 1383 E bis

…may, by means of a general decision taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on built-up properties :a) Hotels for premises allocated exclusively t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1394 B bis

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 are exempt…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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