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Showing 2301–2310 of 60138 articles for “Art. 1739 A”
For the application of articles 69, 69 C, 69 D , and 72, account shall be taken of revenue generated by companies and groupings not subject to corporation tax of which the taxpayer is a member, in pro…
The provisions of articles 109 to 117 set out the rules for determining income distributed by : 1° Legal entities subject to the tax provided for in Chapter II of this Title; 2° Legal entities and joi…
The penalties provided for in the first paragraph of Article 414 shall apply : 1° Exporting native gold from French Guiana either without an itemised declaration or under cover of an itemised declarat…
1. Any infringement of the provisions of the laws and regulations that the customs administration is responsible for enforcing shall be punishable by a fine of between 300 euros and 3,000 euros, where…
Any act of smuggling or undeclared import or export shall be punishable by five years' imprisonment and a fine of between one and two times the value of the object of fraud, when committed intentional…
The following are punishable by three years' imprisonment, confiscation of the object of fraud, confiscation of the means of transport, confiscation of objects used to conceal the fraud, confiscation…
The standard rate of value added tax is set at 20%.
For French and foreign securities of any kind admitted to trading on a regulated market, the capital serving as a basis for the liquidation and payment of transfer duties free of charge is determined…
I. - Civil and judicial deeds transferring ownership or usufruct of immovable property for valuable consideration are subject to land registration tax or registration duty at the rate provided for in…
The portion of contributions of real estate or real estate rights made for valuable consideration is subject to land registration tax or registration duty of 2.20%.
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