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Showing 10311040 of 2313 articles for Art. 4 and CGI Art. 111

French General Tax CodeIn force
Section I: Tobacco

Article 568 ter

…anufactured tobacco products, including when the purchaser is located abroad, is prohibited in mainland France and the overseas departments. The acquisition, introduction from another Member State of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: Tobacco

Article 570

…° Grant each tobacconist a discount, the rates or amounts of which are regulated by decree for mainland France, on the one hand, and for Corsica, on the other. This discount includes all the direct or…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Tax system

Article 575 E bis

…ordance with the table below: Product group From 1 March 2023 to 31 December 2023 From 1 January 2024 31 December 2024 From 1 January 2025 to 31 December 2025 Cigarettes 85% 90% 95% Cigars and cigaril…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Deeds and transfers subject to the registration formality

Article 644

With regard to all assets bequeathed to the départements and to any other public or public utility establishments, the time limit for payment of transfer duties by death shall only run against the hei…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Special schemes

Article 520

Imported spirits, wines, ciders, perries and meads are subject to all the provisions laid down in domestic legislation.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Guarantee of gold, silver and platinum materials

Article 522

The legal titles of gold works and the legal titles of silver or platinum works are as follows: a) 999 thousandths, 916 thousandths, 750 thousandths, 585 thousandths and 375 thousandths for gold artic…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Guarantee of gold, silver and platinum materials

Article 526

It is forbidden to hold or offer for sale works marked with false hallmarks or stolen hallmarks (1) or on which the hallmark marks are found attached, soldered or counter-stamped. These works will be…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Guarantee of gold, silver and platinum materials

Article 546

All the provisions of the legislation on trade in gold, silver and platinum materials, compatible with those of article 545. A report will be drawn up for any shortages found in works manufactured wit…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: Tobacco

Article 568 bis

…rticle 568, in the overseas departments, from 1 January 2019 only persons who are qualified traders and hold a licence granted on behalf of the department by the president of the departmental council…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter V: Provisions common to all indirect taxes

Article 614

It is forbidden for anyone to allow objects, products or goods subject to duties or regulations to be removed from their home without completing the regulatory formalities.

AI translation · Updated 7 Nov 2023Open Article
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