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Showing 461470 of 68221 articles for Art. I-3° and Art. 156 bis

French Customs CodeIn force
Chapter V: Customs clearance procedures in relations between certain countries and territories.

Article 119 bis

…e of the territory of destination, to carry out Customs operations, to collect the amount of duties and taxes which the latter is normally responsible for collecting and to apply, on a general basis,…

AI translation · Updated 8 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
III: Provisions common to property liable to direct local taxes

Article 1518 bis

…in the first paragraph are set: a. In respect of 1981, to 1.10 for built-up properties of any kind and to 1.09 for unbuilt properties; b. For 1982, 1.11 for all types of built-up property and 1.09 fo…

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

Article 1595 bis

…hapter III of Title III of Book I of the Tourism Code, an additional tax on registration duties or land registration tax payable on transfers for valuable consideration:1° of immovable property and im…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis HM

A decree sets out the procedures for applying articles 238 bis HE to 238 bis HL, in particular the procedures for issuing approvals, reporting obligations and, where applicable, the standard clauses o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
C: Indirect taxes

Article 1795 bis

Any manoeuvre whose purpose or result is to misuse the quota system for rums and tafias provided for in article 362 and its implementing legislation is punishable by the penalties set out in I of Arti…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2nd Subsection: Overall income

Article 165 bis

Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
E: Miscellaneous obligations

Article 802 bis

When the notary, mandated by the heirs, legatees or donees, their guardians or their curators, transmits a copy of the declaration provided for in I of Article 800 by means of an online service made a…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter IV: Temporary duty-free import and export of articles for the personal use of travellers.

Article 196 bis

…e to stay temporarily in the customs territory may import, with temporary exemption from the duties and taxes payable on entry, articles intended exclusively for their personal use which they bring wi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
D: Land registration and publicity

Article 1840 G bis

…undertaking provided for in I of Article 1131 automatically terminates the reservation of enjoyment and the donated property must be handed over to the State at the first requisition, subject to a pen…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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