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Showing 10811090 of 2313 articles for Art. 1882 · Cass. com. 26 November 1996 · CGI Art. 1042 · CGI Art. 1961

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

Article 302 bis WB

…e application of this article (2). (1) See article 50 quaterdecies-0 A of Annex IV. (2) See article 267 quater G of Annex II.

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
Chapter XX: Levies on betting and gaming

Article 302 bis ZL

…of the special schemes mentioned in Articles 359 and 369 ter of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, on the annex to the declaration provided for…

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

Article 302 bis ZM

The levies mentioned in articles 302 bis ZG, 302 bis ZH, 302 bis ZI and 302 bis ZO are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securiti…

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

Article 302 bis ZN

When a person not established in France is liable for one of the levies mentioned in articles 302 bis ZG, 302 bis ZH and 302 bis ZI, it must have a representative established in France accredited by t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3°: Traffic

Article 307

With the exception of stills belonging to itinerant hirers, apparatus or parts of apparatus suitable for the distillation, manufacture or pressing of eaux-de-vie or spirits may only circulate anywhere…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4°: Implementation measures

Article 342

…istillers are taken in charge and their obligations, in particular those resulting from articles L. 26 and L. 32 du livre des procédures fiscales (1).(1) Annex I, art. 57 to 63, 65, 67 to 91 and livre…

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

Article 518

The provisions of this chapter do not preclude the special provisions laid down in respect of alcohol, wine, cider, perry and mead by the texts in force, with regard to Corsica, Bas-Rhin, Haut-Rhin an…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Common obligations

Article 535

…ed inspection bodies and their staff are bound by professional secrecy under the terms of articles 226-13 and 226-14 of the Penal Code.The inspection procedures, the obligations of approved inspection…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Circulation, possession and trade in tobacco products

Article 575 J

It is forbidden for anyone to possess utensils, machines or mechanical devices such as mills, graters, tobacco choppers, spinning wheels, scaferlati machines, carrot presses and others of any form wha…

AI translation · Updated 7 Nov 2023Open Article
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