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Showing 131140 of 64757 articles for Art. L 181-0 A

French General Tax CodeIn force
II: Generalised social contribution levied for the benefit of the Caisse nationale des allocations familiales, the Fonds de solidarité vieillesse and compulsory health insurance schemes

Article 1600-0 D

La contribution sociale généralisée sur les produits de placements est établie, contrôlée et recouvrée conformément aux dispositions de l'article L. 136-7 of the Social Security Code.

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

Article 1594-0 G

Subject to article 691 bis, the following are exempt from land registration tax or registration fees: A. I. - Acquisitions of real estate made by a taxable person within the meaning of article 256 A,…

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
8: Non-compliance with conditions governing tax benefits

Article 1740-0 C

Failure to respond or partial response to the formal notice referred to in II of Article L. 13 BA of the Book of Tax Procedures shall result in the application, for each financial year audited, of a f…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Subsection 1: General provisions

Article R3334-0-1

For the application of article L. 3334-3:1° The income taken into account is the last known reference tax income;2° The average per capita income of all the départements is equal to the sum of the inc…

AI translation · Updated 4 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 1: Supervisory Board.

Article D518-0-2

I. - The members of the Supervisory Board referred to in 6° to 8° of article L. 518-4 of the Monetary and Financial Code receive fixed and variable fees for the performance of their duties, the terms…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
I: Distribution of resources

Article 1379-0 bis

I. - Collect the business property tax, the components of the flat-rate tax on network companies, provided for in articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H and 1519 HA, the property tax on built…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 1: Beneficial owner

Article R561-3-0

Where the customer is acting in the context of a trust within the meaning ofArticle 2011 of the Civil Code or any other comparable legal arrangement governed by foreign law, a beneficial owner within…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
III: Exempt transactions

Article 262-0 bis

I.-Persons who intervene, in their name and on their behalf or in the name and on behalf of vendors affiliated to them, in a supply of goods transaction exempt from value added tax under the condition…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 1: Supervisory Board.

Article R518-0-1

I.-The two members of the Supervisory Board mentioned in 9° of Article L. 518-4 are elected for three years by and from among the members of the staff delegation of the Joint Information and Consultat…

AI translation · Updated 5 Nov 2023Open Article
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Mariela Petrova

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