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Showing 8190 of 52395 articles for Art. s. 1

French General Code of Local AuthoritiesIn force
Sub-paragraph 1: Presentation of the request

Article R2333-120-32 septies

Where the original of a document communicated by electronic means has been drawn up on paper, the president of the bench or the magistrate in charge of the investigation may order its production at an…

AI translation · Updated 5 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Sub-paragraph 1: Presentation of the request

Article R2333-120-32 sexies

…or exhibits, in accordance with the procedures laid down by the order mentioned in Article R. 2333-120-32 bis, is valid as a signature for the application of the provisions of this sub-section. Howev…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
B: Reduction in the rental value of certain properties

Article 1518 A sexies

…the method for determining the rental value of an industrial building or land pursuant to articles 1499-00 A or 1500, the resulting change in rental value is subject to a reduction under the conditio…

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

Article 278 sexies A

I.-The reduced rates referred to in II apply to self-deliveries of the following works: 1° Work to extend the premises or to bring the building to a new state within the meaning of 2° of 2 of I of Art…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
5°: Consequences of a company leaving the group or ceasing to be a group company

Article 223 S

…dance with the procedures set out in the third paragraph of I of article 209 or Article 39 quindecies. In the event of the absorption by the parent company of all the other companies in the group, res…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Depreciation of assets acquired on expiry of a leasing contract

Article 239 sexies C

PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED BEFORE 31 December 1995. The cost price of the asset acquired at the end of a leasing contract is increased by the sums reintegrated pursuant to articles 2…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Leasing transactions carried out by property companies for commerce and industry and approved energy-saving financing companies

Article 239 sexies

…thus determined is reduced by the proportion of rent that is not deductible under the provisions of 10 of Article 39. However, where the term of the leasing contract is at least fifteen years, this re…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIa: Redemption premiums and capitalised interest

Article 238 septies E

I. - Constitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other neg…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
C: Special arrangements applicable to distance sales of goods imported from third countries or territories

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
Section I: General provisions

Article 1636 B septies

…e rate recorded the previous year in all the communes located on the territory of the Lyon metropolis. II. and III. - (Disjoint) IV. - The business property tax rate voted by a commune may not exceed…

AI translation · Updated 7 Nov 2023Open Article
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