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Showing 6170 of 30455 articles for Art. Cass. 1ère civ. avis 20-10-2022 n° 22-70.011 B

French Customs CodeIn force
Chapter III: Immunities, safeguards and obligations of customs officials.

Article 59 nonies

Customs officials and officials under the authority of the Minister for Energy are authorised to provide each other, on request or spontaneously, with all information and documents held or collected i…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 2b: Debt collection disputes

Article 349 nonies

Any dispute relating to the recovery of sums in application of this code must be addressed to the accounting officer responsible for recovery within two months of notification of the debt recovery act…

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

Article 238 nonies

When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…

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

Article 298 nonies

Value added tax becomes chargeable when the advance payment or the price is collected in respect of sales of publications designated in article 298 septies as well as sales of paper by companies invol…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title IIa: Provisions common to direct taxes and turnover taxes

Article 302 nonies

…not apply where one or more turnover declarations relating to the financial year concerned have not been filed within the deadline and this is the second successive omission.

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

Article 881 N

The provisions of articles 879 to 881 M are applicable to formalities concerning buildings located in Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon.

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

Article 1378 nonies

…instituted in Article L. 52-14 of the Electoral Code finds that a political party or grouping is in breach of the obligations set out in article 11-7 of law no. 88-227 of 11 March 1988 relating to the…

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

Article 1605 nonies

I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Tax liability

Article 1679 nonies

…5 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the development tax pays: 1° A first advance payment equal to 50% of the amount of the devel…

AI translation · Updated 7 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Paragraph 1: Purpose and eligibility criteria

Article 223-10

Aid for the distribution of repertory works within the meaning of article…

AI translation · Updated 7 Nov 2023Open Article
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