French General Tax CodeIn force
II: Taxation
Article 675
Proportional or progressive taxes are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
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Showing 941–950 of 57785 articles for “Art. 1691 bis and Art. 1723 ter-00 B”
Proportional or progressive taxes are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
Where a deed contains two provisions which are tariffed differently but which, because of their correlation, are not such as to give rise to a plurality of duties or taxes, the provision which serves…
1. In the event of a home seizure, goods that are not prohibited shall not be moved, provided that the accused provides a solvent guarantee for their value. If the defendant fails to provide security,…
1. A fine of between one and two times the amount of duties and taxes evaded or compromised shall be imposed for any infringement of the provisions of the laws and regulations that the customs adminis…
…rposes of Article 415, the funds or digital assets referred to inArticle L. 54-10-1 of the Monetary and Financial Code are presumed to be the direct or indirect proceeds of one of the offences referre…
Those who, by export, import, transfer or set-off, carry out or attempt to carry out a financial transaction between France and a foreign country involving funds that they knew to be derived, directly…
…ue added tax is levied at the rate of 10% on supplies of magistral preparations, officinal products and medicines or pharmaceutical products intended for use in human medicine and covered by the marke…
The reduced rates provided for in article 278 sexies are equal to:Sectors or premises concerned Subdivision of article 278 sexies Rate Social rental housing financed by a subsidised integration loan 1…
…ised housing assistance applies in accordance with 3° or 5° of Article L. 831-1 of the Construction and Housing Code; 2° A regulated loan is defined as a loan granted to finance the construction, acqu…
…rate of 10% in respect of:a. Services relating to:The supply of accommodation in accommodation establishments; this rate applies to furnished rentals under the same conditions as for accommodation es…
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