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Showing 4150 of 4377 articles for Art. 1649 quater B quater

French General Tax CodeIn force
B: Reduced rate

Article 278 quater

…al products and medicines or pharmaceutical products intended for use in human medicine and covered by the marketing authorisation provided for in Article L. 5121-8 of the Public Health Code, which ar…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
B. - Prescription against the administration.

Article 354 quater

For the application of articles 354 to 354 ter, customs officers shall use the powers provided for in this Code, even if the limitation period provided for in article 351 has expired.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
6°: Rent and occupancy allowances

Article 775 quater

The amount of rent or occupancy allowances actually reimbursed by the estate to the surviving spouse or partner bound to the deceased by a civil solidarity pact pursuant to articles 515-6 and 763 of t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XX: Information on reference tax income

Article 242 quater

The individuals mentioned in the last paragraph of 1 of I of article 117 quater and in the last paragraph of I of article 125 A formulate, under their responsibility, their request for exemption from…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4: Opposition to duty and obstacles to tax control

Article 1735 quater

The obstacle to access to records or documents on a computer medium, to their reading or seizure, referred to in IVa of Article L. 16 B and to 4 and 4 bis of Article L. 38 of the Book of Tax Procedure…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Special provisions for gifts

Article 776 quater

As from 1 January 2014 (1), the costs of reconstituting title deeds to buildings or property rights incurred in the twenty-four months preceding a gift inter vivos to enable the donor's right of owner…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Professional capital gains

Article 93 quater

I. Capital gains realised on fixed assets are subject to the regime of articles 39 duodecies to 39 novodecies.The long-term capital gains or losses regime provided for in Article 39 quindecies is appl…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter VI: City of Paris

Article 1656 quater

I. - The provisions of this code applicable to communes, with the exception of I, IV and V of article 1636 B septies, apply to the City of Paris. For the application of these provisions: 1° The refere…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1c: Levy on dividends

Article 117 quater

I.-1. Individuals domiciled in France for tax purposes within the meaning of article 4 B who benefit from distributed income mentioned in articles 108 to 117 bis and 120 to 123 bis are subject to a le…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
0I bis : Declaration of interest-free repayable advances

Article 1649 A bis

The administrations, establishments, bodies or persons referred to in the first paragraph of

AI translation · Updated 7 Nov 2023Open Article
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