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Showing 241250 of 60249 articles for Art. 244 bis A

French Customs CodeIn force
Paragraph 2: Evidentiary value of regular reports and remedies available to defendants against this legal authority.

Article 341 bis

1. Customs reports, where they are authentic until falsified, shall be deemed to be evidence of title for the purpose of obtaining, in accordance with common law, authorisation to take all appropriate…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIa: Withholding of copyright tax

Article 285 bis

1. Publishers, collective rights management organisations and producers who pay the rights referred to in 2 of III of article 293 B must, except where the author has waived this arrangement pursuant t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
D: Special schemes and exemptions

Article 792 bis

When a transfer is recorded with a liberal intention of assets or rights that are the subject of a trust contract or of the fruits derived from the exploitation of these assets or rights, the transfer…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
C. - Third class

Article 416 bis

Opposing customs officers in the performance of their duties or refusing to comply with their orders in accordance with Article 53 (1)(b) and Article 61 (1) of this Code is punishable by one year's im…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IV: Reduction of duties

Article 1595 bis

It is levied for the benefit of a departmental equalisation fund, in all communes with a population not exceeding 5,000 inhabitants other than communes classified as tourist resorts within the meaning…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4: Determining taxable income

Article 31 bis

The member of a société civile de placement immobilier, governed by articles L. 214-114 et seq. of the French Monetary and Financial Code, whose share of income is, pursuant to Article 8, subject in i…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XVIIIa: Information provided to users by electronic matchmaking platforms

Article 242 bis

A company, regardless of its place of establishment, which, in its capacity as a platform operator, puts people in contact electronically with a view to the sale of a good, the provision of a service…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Special provisions relating to inheritance

Article 802 bis

When the notary, mandated by the heirs, legatees or donees, their guardians or their curators, transmits a copy of the declaration provided for in I of Article 800 by means of an online service made a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Tax base

Article 1411 bis

The rental value of premises allocated exclusively to the accommodation of seasonal agricultural employees under the conditions provided for by Article L. 716-1 of the Rural and Maritime Fishing Code,…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter Ia: Stores and customs clearance areas.

Article 82 bis

1. Unless there are special provisions to the contrary, goods brought before customs under the conditions laid down in Articles 68 to 82 above may be constituted into warehouses or customs clearance a…

AI translation · Updated 8 Nov 2023Open Article
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