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Showing 8190 of 4102 articles for Art. 787 B

French General Tax CodeIn force
Section V: Calculation of tax

Article 219 bis

…ration tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establishments, associations and collectivities. 1° This rate is set at…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Contributions levied for the benefit of the Caisse nationale de l'assurance maladie (National Health Insurance Fund)

Article 1613 bis

I. - Beverages consisting of:a) A prior mixture of beverages with an actual alcoholic strength not exceeding 1.2% vol. and alcoholic beverages within the meaning of 2° of Article L. 111-4 of the Code…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 38 bis-0 A bis

…er the conditions set out in I or III of Article L. 211-38 of the Monetary and Financial Code are subject to the regime provided for in this article when the following conditions are met:1° The guaran…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
0I bis : Transfers of assets outside France by companies

Article 238 bis-0 I bis

…Proceeds from the investment of the portion of sums received from the issue of securities covered by the provisions of Article L. 228-97 of the French Commercial Code transferred outside France to a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
c: Simultaneous application of several penalties

Article 1729 A bis

I. - Fines or surcharges imposed on legal entities for serious breaches characterised by an amount of evaded duties of at least €50,000 and the use of a fraudulent manoeuvre, within the meaning of b a…

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

Article 416 bis

…rformance 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 imprisonment and a fine of €15,000.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Overseas departments

Article 296 bis

…dded tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions referred to in article 281 sexies; c. (Repealed). d. (Repealed) (1). (…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIIIa: Basic excess

Article 293 BA

The exemption mentioned in Article 293 B is not applicable when the administration has drawn up a report of flagrance fiscale, under the conditions set out in Article L. 16-0 BA of the Book of Tax Pro…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Scope of the customs service.

Article 44 bis

In the contiguous zone as defined by Article 10 of Order No. 2016-1687 of 8 December 2016, the customs service may carry out the necessary controls in order to: a) prevent infringements of the laws an…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Internal taxes.

Article 265 B

1. An order of the Minister responsible for the budget shall specify the dyes and tracers:a) (Repealed) ;b) which must be incorporated into energy products in order to prevent dangerous use;This order…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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