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Showing 7180 of 44424 articles for Art. 2°-b

French Customs CodeIn force
Chapter I: Internal taxes.

Article 265 B

1. An order of the Minister responsible for the budget shall specify the dyes and tracers:a) (Repealed) ;b) which must be incorporated into energy products in order to prevent dangerous use;This order…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
B. - Second class.

Article 411

1. A fine of between one and two times the amount of duties and taxes evaded or compromised shall be imposed for any infringement of the provisions of the laws and regulations that the customs adminis…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4°: Capital financing of long-term electricity supply companies

Article 238 bis HZ bis

A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 220 B

The tax credit for research expenditure defined in article 244 quater B is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter B (1). (1) See also…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Infringements relating to other documents

Article 1729 C ter

Failures to comply with a declaration or notification obligation provided for in Articles 1649 AD, 1649 AE and 1649 AG result in the application of a fine which may not exceed €10,000. The amount of t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Infringements relating to other documents

Article 1729 C

Failure to file within the prescribed period any of the declarations mentioned in article 1406, article 1496 ter, in III of article 1518 ter and in VI of article 146 of law no. 2019-1479 of 28 Decembe…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Criminal penalties

Article 1789

In the event that an offender who has been subject for less than three years to one of the tax fines or an increase provided for in articles 1729, 1729 B and 1734 intentionally commits a new offence u…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Capital gains on securities realised by private individuals

Article 248 B

The provisions of articles 92, and 150-0 A are not applicable to exchanges of securities carried out under the loi de nationalisation n° 82-155 du 11 février 1982. In the event of the sale of the secu…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Determination of taxable income

Article 72 B bis

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AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Actual turnover system

Article 268 bis

I.-This article applies to subscription offers comprising several services, including at least one of the services mentioned in 10° to 12° of article 259 B, which are supplied in return for a fixed pr…

AI translation · Updated 8 Nov 2023Open Article
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