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Showing 391400 of 2166 articles for Art. 239 bis AB

French General Tax CodeIn force
Chapter Xc: Fees for the approval of establishments in the animal feed sector

Article 302 bis WE

The fee is set at a flat rate of €125 per approved establishment.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Xc: Fees for the approval of establishments in the animal feed sector

Article 302 bis WD

The issue to an establishment that prepares, handles, stores or transfers substances and products intended for animal feed of the approval provided for in article L. 235-1 du code rural et de la pêche…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter XVIII: Contribution on the transfer to a television service of the rights to broadcast sporting events or competitions

Article 302 bis ZE

…Also subject to this contribution is the transfer of broadcasting rights to a person who makes available to the public a service offering access for consideration to broadcasts of sporting events or c…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter XX: Levies on betting and gaming

Article 302 bis ZO

…remuneration to authorised bodies and holders of foreign rights, is introduced for bets placed from abroad and pooled in France. The levy is payable by the Pari mutuel urbain economic interest group o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Corsica - Temporary scheme

Article 750 bis B

Between 1 January 2017 and 31 December 2027, inheritance division deeds and the licitations of hereditary property meeting the conditions set out in II of article 750 are exempt from the 2.5% duty up…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Collectivités régies par l'article 73 de la Constitution et collectivités de Saint-Barthélemy, de Saint-Martin et de Saint-Pierre-et-Miquelon - Temporary regime

Article 750 bis C

Deeds of partition of inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, drawn up between 1 January 2018 and 31 December 2028, are exempt from the 2…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Corsica - Temporary scheme

Article 750 bis A

…tance and licitations of inherited property meeting the conditions set out in II of Article 750, established between 1 January 1986 and 31 December 2014, are exempt from the 2.50% tax on the value of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Special schemes and exemptions

Article 796-0 bis

The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section Va: Fixed procedural fees

Article 1018 A bis

In accordance with Article L. 269-1 of the code de justice militaire, the fixed procedural fee applies to decisions of armed forces courts.

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

Article 1394 B bis

…m property tax on non-built properties levied for the benefit of municipalities and their public establishments for inter-communal cooperation up to 20%.II. - The provisions of I do not apply to undev…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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