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Showing 821830 of 62342 articles for Art. R 315-26 and Art. R 315-30 s.

French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1636 B septies

I. - The rates of property tax and council tax on second homes and other furnished premises not allocated to the principal dwelling voted by a municipality may not exceed two and a half times the aver…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Capping of the territorial economic contribution

Article 1647 B sexies

I. - At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the territorial economic contribution of each business is capped according…

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 B

I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…

AI translation · Updated 8 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

I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IX: Special arrangements applicable to taxable persons supplying services to non-taxable persons or carrying out distance sales of goods or certain domestic supplies of goods

Article 298 sexdecies H

I.-A. The following may avail themselves of this special scheme: 1° Any taxable person established on the territory of the European Union carrying out distance selling of goods imported from third ter…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IX: Special arrangements applicable to taxable persons supplying services to non-taxable persons or carrying out distance sales of goods or certain domestic supplies of goods

Article 298 sexdecies F

1. Any taxable person not established in the European Union who supplies services to a non-taxable person who is established in a Member State of the European Union, has his domicile or habitual resid…

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Annex to the code of civil procedure relating to its application in the departments of Bas-Rhin, Haut-Rhin and Moselle.

Article ANNEXE, art. 45

Notifications that are the responsibility of the clerk of a court shall be made in accordance with the provisions of Articles 665 and 670 of the Code of Civil Procedure.When they are made by post, the…

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Annex to the code of civil procedure relating to its application in the departments of Bas-Rhin, Haut-Rhin and Moselle.

Article ANNEXE, art. 46

The amount of the emoluments and fees allocated to the bailiffs and postulant lawyers is indicated in the order for payment.

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Annex to the code of civil procedure relating to its application in the departments of Bas-Rhin, Haut-Rhin and Moselle.

Article ANNEXE, art. 44

Articles 21 and 22 of this annex are applicable to Title V of the law of 1 June 1924 implementing French civil legislation in the departments of Bas-Rhin, Haut-Rhin and Moselle, and relating to forced…

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Annex to the code of civil procedure relating to its application in the departments of Bas-Rhin, Haut-Rhin and Moselle.

Article ANNEXE, art. 37

Subject to the provisions of the Act of 1 June 1924 introducing French commercial laws into the departments of Haut-Rhin, Bas-Rhin and Moselle, procedure in commercial matters is governed by the Code…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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