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Showing 25712580 of 8998 articles for Art. BOI-RFPI-BASE-20-50 n° 20

French General Tax CodeIn force
I: Stills

Article 303

Any manufacturer or merchant of apparatus suitable for the distillation, manufacture or ironing of eaux-de-vie or spirits is required, at least three days before the start of the manufacture or trade,…

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

Article 304

The manufacturer or dealer must enter, in a special register which may be required to be produced by the administration's agents, his successive productions and acceptances, as well as the names and r…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Obligations of taxpayers

Article 533

Manufacturers of gold, silver and platinum articles are required to make themselves known to the office of guarantee on which they depend and to have their particular hallmark inscribed there, with th…

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

Article 899

The dematerialised tax stamp referred to in Article 887 is issued for a specific use. It has a unique identifier.

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

Article 900 A

The request for reimbursement relating to an unused dematerialised stamp must be submitted no later than six months after the expiry of the validity period provided for in Article 900.

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

Article 900 B

Without prejudice to article 893, the procedures for issuing the dematerialised stamp and its fee are specified by order of the minister responsible for the budget.

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

Article 900

The dematerialised stamp is valid for a period of twelve months from the date of acquisition, regardless of any change in the applicable tariff.This period is suspended, where applicable, between the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1586

…quater A. However: 1° For the application of this II to planning permissions issued from 1 January 2017, the Lyon metropolitan authority is substituted for the Rhône département within the scope of t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title V: Provisions common to Titles I to IIIa

Article 1635 quinquies

The taxes mentioned in this part and levied for the benefit of local authorities and various bodies, are not applicable on the continental shelf or in the exclusive economic zone, with the exception o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Administrative tax commissions and tax abuse committee

Article 1650

1. In each commune, a communal direct tax commission is set up with seven members, namely: the mayor or the deputy mayor, chairman, and six commissioners.In communes with more than 2,000 inhabitants,…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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