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Showing 441450 of 2190 articles for Art. 119 bis

French General Tax CodeIn force
Chapter Xa: Health charges on fishery and aquaculture products

Article 302 bis WB

I. - Any person who prepares or processes fishery or aquaculture products, in a land-based establishment or in a factory vessel, pays a processing health fee to the State. II. - This fee is based on t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter XX: Levies on betting and gaming

Article 302 bis ZH

It is instituted, for sports betting organised and operated under the conditions set by I of article 137 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entrepri…

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

Article 302 bis ZA

I. - Are subject to an additional tax to the tax on commercial surfaces provided for by the article 3 of law no. 72-657 of 13 July 1972 instituting measures in favour of certain categories of elderly…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Xc: Fees for the approval of establishments in the animal feed sector

Article 302 bis WE

The fee is set at a flat rate of €125 per approved establishment.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Xc: Fees for the approval of establishments in the animal feed sector

Article 302 bis WD

The issue to an establishment that prepares, handles, stores or transfers substances and products intended for animal feed of the approval provided for in article L. 235-1 du code rural et de la pêche…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter XVIII: Contribution on the transfer to a television service of the rights to broadcast sporting events or competitions

Article 302 bis ZE

A contribution is hereby instituted on the transfer to a publisher or distributor of television services within the meaning of Articles 2 and 2-1 of law no. 86-1067 of 30 September 1986 relating to fr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter XX: Levies on betting and gaming

Article 302 bis ZO

Under the conditions set out in Article 15 of the 1965 Finance Act (no. 64-1279 of 23 December 1964), a levy equal to 12% of the commission accruing to racing companies, net of any remuneration to aut…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Corsica - Temporary scheme

Article 750 bis B

Between 1 January 2017 and 31 December 2027, inheritance division deeds and the licitations of hereditary property meeting the conditions set out in II of article 750 are exempt from the 2.5% duty up…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Collectivités régies par l'article 73 de la Constitution et collectivités de Saint-Barthélemy, de Saint-Martin et de Saint-Pierre-et-Miquelon - Temporary regime

Article 750 bis C

Deeds of partition of inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, drawn up between 1 January 2018 and 31 December 2028, are exempt from the 2…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Corsica - Temporary scheme

Article 750 bis A

Deeds of partition of inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, established between 1 January 1986 and 31 December 2014, are exempt from th…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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