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Showing 201210 of 57408 articles for Art. Cass. 3ème civ. 26-1-2022 n° 20-20.223 FS-B

French Customs CodeIn force
Section 3: Provisions common to ships and aircraft.

Article 195 bis

No port duty or fee on petroleum products delivered to supply ships or aircraft may be instituted and levied for the benefit of any local authority or body (departments, municipalities, chambers of co…

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

Article 1045 bis

(first paragraph disjoined)Acquisitions and exchanges of real estate located in the heartlands of a national park made by the public establishment of this park are exempt from registration duties and…

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

Article 1028 bis

All acquisitions made by land development and rural establishment companies do not give rise to any collection for the Treasury.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VII: Jurisdictions. Various procedures

Article 1090 B

When it takes the place of registration duties under Article 664, any land registration tax that may be due is liquidated as a debit under the conditions indicated, for registration duties, in II of A…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Part One: State taxes

Article 1378 bis

Transfers of any kind having as their object, in the case of long leases, either the right of the lessor or the right of the lessee, are subject to the provisions of this code concerning transfers of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: Registration duty and land registration tax

Article 1594 B

The provisions of article 1594 A do not apply to duties payable on company deeds, exchange duty or fixed duties or taxes.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIa: Territorial economic contribution rebate

Article 1647 bis

Taxpayers whose business property tax assessment bases decrease benefit, at their request, from a rebate corresponding to the difference between the bases of the penultimate year and those of the last…

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

Article 1679 bis

Any person, association or body that has not paid the payroll tax for which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal t…

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

Article 1717 bis

When they are presented for the formality of registration or the merged formality, within the period provided for in articles 635 and 647 III, deeds recording the formation of commercial companies are…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Payment of tax

Article 1724 bis

Withholdings made on the initiative of the tax authorities for the payment of the taxes, duties and fees mentioned in this code do not incur any costs for the taxpayer.

AI translation · Updated 7 Nov 2023Open Article
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