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Showing 23512360 of 9873 articles for Art. BOI-RFPI-BASE-30-20 n° 260

French General Tax CodeIn force
Section IX: Special schemes

Article 298 sexdecies A

1. The following are exempt from value added tax: a. The supply, intra-Community acquisition and importation of investment gold, including where the investment gold is traded on gold accounts or in th…

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

Article 298 sexdecies B

1. Taxable persons who produce investment gold or transform gold into investment gold may, as an option, make the supply of such investment gold to another taxable person subject to value added tax.2.…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Distillers by profession

Article 342

The conditions for the layout of distilleries, the measures to ensure that distillers are taken in charge and their obligations, in particular those resulting from articles L. 26 and L. 32 du livre de…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Special schemes and general exemptions

Article 1055 bis

The first transfer for valuable consideration of properties mentioned in 4° of 2 of Article 793 benefits from an allowance of €91,000 on the basis of registration duties and land registration tax. The…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Special schemes and general exemptions

Article 1049

Except where it takes the place of registration duties under article 664, the land registration tax is not levied on deeds published with a view to the application of legislation on low-rent housing.

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

Article 1018 A bis

In accordance with Article L. 269-1 of the code de justice militaire, the fixed procedural fee applies to decisions of armed forces courts.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Special schemes and general exemptions

Article 1050

Provisions subject to land publicity in deeds transferring property free of charge carried out by départements or communes on behalf of low-cost housing organisations or on behalf of semi-public const…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Special schemes and general exemptions

Article 1052

I. - Subject to the provisions of I of l'article 827 (1), the deeds required for the constitution and dissolution of low-cost housing bodies as defined in Book IV of the Construction and Housing Code…

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

Article 1018 A

The decisions of the criminal courts, with the exception of those that only rule on civil interests, are subject to a fixed procedural fee payable by each convicted person.This fee is:1° 31 € for crim…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Special schemes and general exemptions

Article 1053

On condition that express reference is made to the town planning code, deeds, documents, writings and formalities relating to the establishment and implementation of a local town planning plan for com…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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