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Showing 7180 of 56769 articles for Art. s. 1130 and 1133

French General Tax CodeIn force
II: Tax on gaming houses

Article 1565 septies

The tax on gaming houses is established, collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter IIa: Operational reserve of the customs administration

Article 52 sexies

Reservists are compensated for periods of employment and further training.

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter IIa: Operational reserve of the customs administration

Article 52 septies

…ollective labour agreements or agreements concluded between the Minister responsible for the budget and the employer. The employment contract of the salaried reserve customs officer is suspended durin…

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

Article 199 sexdecies

…he use of an association, company or body declared pursuant to Article L. 7232-1-1 of the same code and which provides exclusively the services mentioned in a of this 1 or which benefits from a deroga…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter IVa: Consultation of automated data processing for the purposes of customs controls

Article 67 sexies

…the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, and postal service providers shall transmit to the Directorate-General for Customs and Indirect Taxa…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies

…commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regime of articles 39 duodecies to 39 quindecies,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 sexies

…U to 150 VH, for the part corresponding to this period. This part is exempt if it is agricultural land that does not fall within the scope of A of article 1594-0 G and is farmed by a farmer who has c…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Tax liability

Article 1679 septies

…ss value added contribution.The business value added contribution used for the payment of the first and second instalments is calculated on the basis of the value added mentioned in the last income ta…

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

Article 1681 septies

1 Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation fon…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Turnover taxes and similar taxes

Article 1693 sexies

…he amount of tax for which they will ultimately be liable may defer payment of subsequent instalments. If the amount of tax is more than 20% higher than the amount of the advance payments made, the la…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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