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Showing 2130 of 26243 articles for Art. BOCCRF du 26-11 p. 318

French General Tax CodeIn force
Chapter III: Miscellaneous taxes

Article 234 duodecies

…ided for in Article 234 nonies is based on the net revenue defined in Article 29 which was received during the financial year or the tax period defined in the second paragraph of Article 37.II. - The…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 duodecies

The provisions of articles 238 decies et 238 undecies are applicable to contributions and exchanges made after the promulgation of the Land Orientation Law n° 67-1253 of 30 December 1967.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section IX: Special schemes

Article 298 duodecies

…is never, in any one year, greater than one tenth of the total surface area of the issues published during that year.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Ia: Turnover taxes and similar miscellaneous taxes

Article 1609 duotricies

…ux articles 1609 novovicies et 1609 tricies are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securities and privileges as turnover taxes. Cl…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Direct taxes and similar levies

Article 1770 duodecies

If a person liable for value added tax fails to prove, by producing the attestation or certificate provided for in 3° bis of I of Article 286, that the cash register software or systems that it holds…

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

Article 231 bis P

Remuneration paid by a private individual for the employment of a single employee in the home under the conditions set out in article 199 sexdecies or a single childminder governed by articles L. 423-…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 quater P

I. - In the event of a transfer for valuable consideration of all or part of the settlor's rights representing the assets or rights transferred into the trust assets which are not entered on the balan…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 302 bis P

The fee referred to in article 302 bis N is established and recovered according to the same rules, under the same guarantees, privileges and penalties as for value added tax.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Registration, land registration and stamps

Article 1635 bis P

A fee of €225 is introduced, payable by the parties to the appeal proceedings when the appointment of a lawyer is compulsory before the Court of Appeal. The fee is paid electronically by the lawyer ac…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section 1: Development tax

Article 1635 quater P

The person liable for the development tax declares, in accordance with the procedures defined by decree, the information required to establish the tax within ninety days of the date on which the tax b…

AI translation · Updated 7 Nov 2023Open Article
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