Code général des impôts
E596350
The Code général des impôts is France’s primary tax code, compiling and organizing the country’s laws on taxation of individuals, businesses, and various financial transactions.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Code général des impôts canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T6470766 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Code général des impôts Context triple: [French law, codifiedIn, Code général des impôts]
-
A.
Federal Act on Customs Duties
The Federal Act on Customs Duties is a key Swiss federal statute that regulates the assessment, collection, and administration of customs duties on goods crossing Switzerland’s borders.
-
B.
Excise Tax Act (Canada)
The Excise Tax Act (Canada) is the federal statute that establishes and governs Canada’s Goods and Services Tax (GST) and related value-added tax rules.
-
C.
Swiss excise tax law
Swiss excise tax law is the body of Swiss legislation that governs the assessment, collection, and administration of indirect taxes on specific goods such as alcohol, tobacco, and mineral oils.
-
D.
Income Tax Act (Canada)
The Income Tax Act (Canada) is the primary federal statute that governs the assessment, collection, and administration of income taxes in Canada for individuals, corporations, and other entities.
-
E.
Code général des collectivités territoriales
The Code général des collectivités territoriales is the main French legal code that organizes and governs the powers, responsibilities, and functioning of local and regional authorities such as communes, departments, and regions.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Code général des impôts Target entity description: The Code général des impôts is France’s primary tax code, compiling and organizing the country’s laws on taxation of individuals, businesses, and various financial transactions.
-
A.
Federal Act on Customs Duties
The Federal Act on Customs Duties is a key Swiss federal statute that regulates the assessment, collection, and administration of customs duties on goods crossing Switzerland’s borders.
-
B.
Excise Tax Act (Canada)
The Excise Tax Act (Canada) is the federal statute that establishes and governs Canada’s Goods and Services Tax (GST) and related value-added tax rules.
-
C.
Swiss excise tax law
Swiss excise tax law is the body of Swiss legislation that governs the assessment, collection, and administration of indirect taxes on specific goods such as alcohol, tobacco, and mineral oils.
-
D.
Income Tax Act (Canada)
The Income Tax Act (Canada) is the primary federal statute that governs the assessment, collection, and administration of income taxes in Canada for individuals, corporations, and other entities.
-
E.
Code général des collectivités territoriales
The Code général des collectivités territoriales is the main French legal code that organizes and governs the powers, responsibilities, and functioning of local and regional authorities such as communes, departments, and regions.
- F. None of above. chosen
Statements (50)
| Predicate | Object |
|---|---|
| instanceOf |
French law code
ⓘ
tax code ⓘ |
| administeredBy |
Direction générale des finances publiques
ⓘ
linked to:
Directorate General of Public Finances
|
| appliesTo |
capital gains tax
ⓘ
corporate income tax ⓘ gift tax ⓘ individual income tax ⓘ inheritance tax ⓘ local taxes ⓘ registration duties ⓘ stamp duties ⓘ value-added tax ⓘ wealth-related taxes ⓘ withholding taxes ⓘ |
| contains |
general provisions on taxation
ⓘ
rules on tax assessment ⓘ rules on tax collection ⓘ rules on tax credits ⓘ rules on tax deductions ⓘ rules on tax exemptions ⓘ rules on tax penalties ⓘ rules on tax procedures ⓘ |
| country | France ⓘ |
| hasAbbreviation | CGI ⓘ |
| hasStructure |
articles
ⓘ
books ⓘ chapters ⓘ titles ⓘ |
| isBasisFor | French tax administration practice ⓘ |
| isPartOf | French tax law ⓘ |
| jurisdiction | French Republic ⓘ |
| language | French ⓘ |
| legalNature | statutory law ⓘ |
| legalSystem | civil law ⓘ |
| publishedBy |
French government
ⓘ
linked to:
Government of France
|
| publishedIn | Journal officiel de la République française ⓘ |
| regulates |
taxation of businesses
ⓘ
taxation of dividends ⓘ taxation of financial transactions ⓘ taxation of individuals ⓘ taxation of interest income ⓘ taxation of non-residents ⓘ taxation of real estate transactions ⓘ taxation of royalties ⓘ withholding at source ⓘ |
| subjectArea |
public finance
ⓘ
tax law ⓘ |
| usedBy |
French tax authorities
ⓘ
linked to:
French Ministry of Finance
tax professionals in France ⓘ taxpayers in France ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Code général des impôts Description of subject: The Code général des impôts is France’s primary tax code, compiling and organizing the country’s laws on taxation of individuals, businesses, and various financial transactions.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.