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Showing 251260 of 60102 articles for Art. Cass. 1ère civ. 5-1-2023 n° 21-13.966 FS-B

French General Tax CodeIn force
Section I: General provisions

Article 1636 B decies

I. - The communes that are members of a public establishment for inter-communal cooperation subject to article 1609 nonies C vote on the rate of council tax on second homes and other furnished premise…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
B. - Destruction before trial of certain categories of goods.

Article 389 bis

1. In the event of the seizure of goods :-classified by law as dangerous or harmful, or the manufacture, trade or possession of which is unlawful ;-as well as goods intended for human or animal consum…

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

Article 1635 bis AE

I. - Filing with the agency mentioned in article L. 5311-1 of the Public Health Code of each:1° Application for registration referred to in articles L. 5121-13 and L. 5121-14 of the same code, of each…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section XIIa: Taxes levied for the benefit of communities of communes and public establishments for inter-communal cooperation

Article 1609 quinquies BA

…individuelle des ressources communales et intercommunales provided for in 2.1 of article 78 of law n° 2009-1673 of 30 December 2009 of finance for 2010, with the exception of the fraction calculated…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Reduced rate

Article 278-0 bis

Value added tax is levied at the reduced rate of 5.5% in respect of:A. - Supplies relating to:1° Foodstuffs intended for human consumption, products normally intended to be used in the preparation of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Reduced rate

Article 279-0 bis

1. Value added tax is levied at the reduced rate of 10% on improvement, conversion, development and maintenance work other than that mentioned in article 278-0 bis A relating to premises for residenti…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Flat-rate tax on network companies

Article 1599 quater B

I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies:a) To the main copper local loop distribution frames within the meaning of 4° ter of Article L. 32 of the French Post and Electroni…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2 bis: Withholding of income tax at source

Article 119 bis A

1. Is deemed to constitute distributed income subject to the withholding tax provided for in Article 2 of 119 bis any payment, up to the amount corresponding to the distribution of proceeds from units…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Section 1: Administrative penalties.

Article L1324-1 B

When an installation for the production or distribution of water to the public or a spa establishment is operated without the authorisation or declaration provided for in articles L. 1321-7 or L. 1322…

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

Article 1636 B undecies

…ic establishment for inter-communal cooperation collects the tax for those that comply with the loi n° 99-586 du 12 juillet 1999 relative au renforcement et à la simplification de la coopération inter…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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