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Showing 14911500 of 51196 articles for Art. Cass. 3ème civ. 16-2-2022 n° 20-15.164 FS-B

French Customs CodeIn force
Paragraph 1: Right of communication by the financial authorities.

Article 64 B

The documents and information referred to in articles L. 330-2 to L. 330-4 of the Highway Code are made available to customs officials at their request.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Public authorities, public institutions or public utilities

Article 1043 B

In the Department of Mayotte, from 1 January 2018 until 31 December 2025, the following are exempt from registration duty or land registration tax when they are carried out for the benefit of irregula…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Tariffs and their application

Article 846 bis

Powers of attorney, mortgage releases and notarial deeds other than those recording usucapion are subject to a fixed land registration tax or, where applicable, a fixed registration fee of €25. The ra…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Registration, land registration, property wealth tax, stamp duty

Article 1722 bis

In the case provided for in articles 832 and 924-3 of the Civil Code, where the beneficiary of the gift or legacy has time to pay the balances or rewards owed to his co-heirs, the payment of the death…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Provisions common to property liable to direct local taxes

Article 1518 bis

In the interval between two updates provided for by article 1518, property rental values, with the exception of those of properties assessed under the conditions provided for in article 1498, are incr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Assessment of tax

Article 1478 bis

I. - The creation or extension of an establishment is exempt from business property tax for a period of three years from, depending on the case, the year following that of the creation or the second y…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter Ia: Stores and customs clearance areas.

Article 82 bis

1. Unless there are special provisions to the contrary, goods brought before customs under the conditions laid down in Articles 68 to 82 above may be constituted into warehouses or customs clearance a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Income tax

Article 170 bis

Sont assujetties à la déclaration prévue au 1 de l'article 170, quel que soit le montant de leur revenu:1° Les personnes qui possèdent un avion de tourisme ou un véhicule de tourisme au sens de l'arti…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter VI: Temporary admission.

Article 173 bis

Where the provisions of Article 173 above are applied, and subject to the provisions relating to value added tax, goods released for consumption in the part of the customs territory of destination are…

AI translation · Updated 8 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
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Mariela Petrova

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