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Showing 351360 of 798 articles for Art. 1407 ter

French General Tax CodeIn force
2: Determination of taxable profits

Article 39 AH

…he date on which they are put into service. The first paragraph applies to small and medium-sized enterprises, within the meaning of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring ce…

AI translation · Updated 8 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Section 1: Purpose and award conditions

Article 431-4

…gulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty, in particular those provided for…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Paragraph 4: Smuggling.

Article 419

1. The goods referred to in articles 215, 215a and 215b shall be deemed to have been imported as contraband if proof of origin is not provided, or if one of the documents referred to in these articles…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Exempt transactions

Article 263

Services provided by intermediaries acting in the name and on behalf of others, where they are involved in transactions exempted by article 262 and in transactions carried out outside the territory of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VII: Obligations of legal persons

Article 223 bis

To benefit from the provisions of Article 219 ter, relating to the taxation of compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stocks,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Rates

Article 278-0 A

By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Special schemes

Article 729

…es as transferring real estate ownership for valuable consideration under articles 727,728 and 1655 ter are subject to these duties in accordance with the rates applicable to transfers for valuable co…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 3: Customer due diligence obligations

Article L561-9-1

If there is no suspicion of money laundering or terrorist financing, the persons who issue electronic money referred to in 1°, 1° ter and 1° quater of Article L. 561-2 are not subject to the due dilig…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°f: Defence restructuring zones

Article 1383 I

Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Taxation based on actual profits

Article 54 septies

I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…

AI translation · Updated 8 Nov 2023Open Article
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