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Showing 201210 of 25519 articles for Art. IV bis

French General Tax CodeIn force
Section VII: Obligations of legal persons

Article 222 bis

…a taxpayer that he is entitled to benefit from the tax reductions provided for in articles 200,238 bis and 978 are required to declare each year to the tax authorities, within the time limits stipula…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable premises

Article 1407 bis

…to in Article 232 may, by a deliberation taken under the conditions provided for in Article 1639 A bis, make dwellings that have been vacant for more than two years on 1st January of the tax year sub…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Construction. Housing

Article 1055 bis

The first transfer for valuable consideration of properties mentioned in 4° of 2 of Article 793 benefits from an allowance of €91,000 on the basis of registration duties and land registration tax. The…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XI: Miscellaneous deeds

Article 847 bis

…lowing are exempt from registration duties: 1° The deeds provided for in the Article 342-10 of the Civil Code and Article L. 2141-6 of the Public Health Code; 2° Documents acknowledging parentage draw…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1396 bis

…r-municipal cooperation with its own tax system under the conditions provided for in article 1639 A bis and relating to the totality of the share to which it is entitled.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XIV bis: Sociétés civiles de moyens

Article 239 quater A

Les sociétés civiles de moyens définies à Article 36 of law no. 66-879 of 29 November 1966 does not fall within the scope of corporate income tax, even when these companies have adopted the status of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
12°: National parks

Article 1045 bis

(first paragraph disjoined)Acquisitions and exchanges of real estate located in the heartlands of a national park made by the public establishment of this park are exempt from registration duties and…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies A

…ioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are exempt when the following conditions are met:1° The activity must have been carried on fo…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Sociétés d'aménagement foncier et d'établissement rural (land development and rural establishment companies)

Article 1028 bis

All acquisitions made by land development and rural establishment companies do not give rise to any collection for the Treasury.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
F: Tax for the management of aquatic environments and flood prevention

Article 1530 bis

I. - Communes that exercise, pursuant to I bis of article L. 211-7 of the Environment Code, the competence of aquatic environment management and flood prevention may, by a deliberation taken under the…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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