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Showing 91100 of 56915 articles for Art. 1584 and 1595 bis

French General Tax CodeIn force
I: Compulsory taxable transactions

Article 256 bis

…acting as such, or by a non-taxable legal entity when the vendor is a taxable person acting as such and who does not benefit in his State from the special exemption scheme for small businesses, are al…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Taxable income of foreign nationals and persons not resident in France for tax purposes

Article 165 bis

Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter IV: Temporary duty-free import and export of articles for the personal use of travellers.

Article 196 bis

…e to stay temporarily in the customs territory may import, with temporary exemption from the duties and taxes payable on entry, articles intended exclusively for their personal use which they bring wi…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 2: Evidentiary value of regular reports and remedies available to defendants against this legal authority.

Article 341 bis

1. Customs reports, where they are authentic until falsified, shall be deemed to be evidence of title for the purpose of obtaining, in accordance with common law, authorisation to take all appropriate…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4° : Acts, archives, registers and documents destroyed as a result of war, disaster or any other event

Article 1125 bis

Deeds and documents of any kind relating exclusively to the reconstruction provided for by the loi n° 71-1029 du 24 décembre 1971 of registers or documents kept in the registries of commercial courts…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XXIII: Levy on certain property profits made by individuals or companies with no establishment in France

Article 244 bis

…tive State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, unless they provide proof that the transactions to which these prof…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis A

I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis B

Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis C

Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 3: Provisions contained in Community regulations or international treaties and agreements which the customs administration is required to apply.

Article 17 bis

The Minister responsible for customs shall adopt the measures necessary to implement the regulations laid down by the European Union or by international treaties or agreements duly ratified or approve…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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