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Showing 101110 of 57785 articles for Art. 1691 bis and Art. 1723 ter-00 B

French Customs CodeIn force
Chapter IIa: Operational reserve of the customs administration

Article 52 bis

…temporary reinforcement of the customs administration's services. It is made up of : 1° Retired members of the customs administration ; 2° Volunteers under the conditions defined in articles 52 ter t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IIa: Special scheme for farmers

Article 1693 bis

I. - Farmers liable for value added tax pay this tax in quarterly instalments equal to at least one fifth of the tax due in respect of the previous year or the last financial year for which the accoun…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
5°: Purchase of stills by the State

Article 310 bis

The State may repurchase, under conditions set by joint order of the Minister for the Economy and Finance and the Minister for Industry (1), stills that were used for the production of raw spirits and…

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

Article 1498 bis

Taxpayers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 236 bis

If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding…

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

Article 237 bis

…th the provisions of the first paragraph of Article L. 5422-10 du code du travail, employers' contributions to the financing of the insurance allowance provided for in l'article L. 5422-1 of the same…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
a: Public and private documents

Article 637 bis

Deeds for perpetual concessions in cemeteries are exempt from the registration formality.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3°: Regional planning and development

Article 722 bis

The 2% rate of transfer duty provided for in Article 719 is reduced to 0% for acquisitions of businesses and clienteles made in the zones franches urbaines-territoires entrepreneurs defined in B of 3…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable persons and activities

Article 1447 bis

The construction, manufacture or recasting of military equipment carried out by the State in its industrial establishments is subject to business property tax. The same applies to maintenance and majo…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Paragraph 4: Display and distribution of decisions

Article 433 bis

For the offence provided for in Article 459(1a), the court shall order that the sentence be displayed and disseminated under the conditions provided for in Articles 131-35 or 131-39 of the Criminal Co…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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