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Showing 511520 of 47419 articles for Art. 201 3 bis · CE 5 January 1948 · CE 27 January 1986 · CAA Nantes 16 December 1992 · CE 8 December 1986

French Customs CodeIn force
Chapter V: Customs clearance procedures in relations between certain countries and territories.

Article 119 bis

1. In relations between two parts of the Customs territory, the Customs service of the territory of departure is authorised, on behalf of the Customs service of the territory of destination, to carry…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter VI: Temporary admission.

Article 173 bis

Where the provisions of Article 173 above are applied, and subject to the provisions relating to value added tax, goods released for consumption in the part of the customs territory of destination are…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter VI: Miscellaneous duties and taxes.

Article 285 bis

…which are contained in imported goods, are subject to compensation taxes which are intended to balance the tax burden with similar products of national origin. Decrees issued by the Minister for the E…

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

Article 411 bis

Any person who improperly obtains the reduced rate for diesel fuel set out in article L. 312-61 of the French Goods and Services Tax Code is liable to a fine of between one and two times the undue amo…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Common provisions.

Article 451 bis

For the purposes of this Code, all financial transactions carried out in France by or on behalf of natural and legal persons covered by Community regulations adopted pursuant to Article 215 of the Tre…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Taxpayer returns

Article 172 bis

A decree specifies the nature and content of the documents that must be produced or presented to the administration by real estate companies not subject to corporate income tax that rent out their pro…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 193 bis

…nationality of international organisations have income other than the official remuneration they receive in this capacity, this remuneration, where it is exempt from income tax, is nevertheless taken…

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

Article 221 bis

In the absence of the creation of a new legal entity, when a company or other body ceases in whole or in part to be subject to corporation tax at the standard rate, profits subject to deferred taxatio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VII: Obligations of legal persons

Article 223 bis

To benefit from the provisions of Article 219 ter, relating to the taxation of compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stocks,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VII: Contribution levied in respect of the participation of employers in the construction effort and the participation of agricultural employers in the construction effort

Article 235 bis

1. The rules concerning the contribution collected in respect of the participation of employers in the construction effort are defined in articles

AI translation · Updated 8 Nov 2023Open Article
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