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Showing 20012010 of 2313 articles for Art. 1 et 3 · CGI Art. 1729 B · BOI-BIC-CESS-40

French General Tax CodeIn force
II: Merchants and persons treated as such

Article 534

…e gold, silver or platinum for the trade, as well as auctioneers, ministerial officers or any other bodies (auction rooms, municipal credit institutions, etc.) carrying out, even occasionally, sales o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VI: Importation

Article 548

Works imported from a non-EU country must be presented to the customs authorities for customs clearance. After the responsibility stamp has been affixed at the importer's premises, the works are then…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VI: Importation

Article 549

When works from another Member State of the European Community or another State party to the Agreement establishing the European Economic Area or from Turkey are placed on the market which do not bear…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Economic regime

Article 572

The retail price of each product, expressed per 1,000 units or per 1,000 grams, is the same throughout France and is freely determined by manufacturers and approved suppliers. For each package, the re…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section X: Stamping machines

Article 633

In the various cases where, in tax matters, payment is evidenced by the affixing of stamps, vignettes or marks, the administration may authorise taxpayers to replace these figurines with imprints prin…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
b: Transfers and other transactions resulting from verbal agreements

Article 638

In the absence of deeds, transfers of ownership or usufruct of immovable property, businesses, clienteles or offices and transfers of the right to a lease or the benefit of a promise to lease relating…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: Title of works

Article 521

Manufacturers of gold, silver or platinum articles are subject to the guarantee legislation provided for in this chapter, not only in respect of their own production but also for articles which they h…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Export or delivery to another Member State of the European Union

Article 545

…d, silver or platinum articles in any other non-legal capacity exclusively for shipment to other Member States of the European Community or for export to third countries.Articles manufactured in this…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Public and private documents

Article 636

Wills received by notaries must be registered within three months of the date of the testator's death.Division wills deposited with or received by notaries must be registered no later than the registr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
b: Transfers and other transactions resulting from verbal agreements

Article 638 A

In the absence of a deed recording them, the formation or transformation of a company or an economic interest grouping, the increase, of their capital, with the exception of capital increases in cash…

AI translation · Updated 7 Nov 2023Open Article
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French legislation in English — Q&A

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Mariela Petrova

Mariela Petrova

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