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Showing 301310 of 66672 articles for Art. 206 2 and 3-b

French General Tax CodeIn force
3° : Legal aid

Article 1090 B

When it takes the place of registration duties under Article 664, any land registration tax that may be due is liquidated as a debit under the conditions indicated, for registration duties, in II of A…

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

Article 1783 B

Infringements of the provisions of 3 of Article 242 ter shall be punishable by the penalties set out in article 1741.

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Paragraph 2: Right of communication specific to the customs administration.

Article 65 bis

The right of disclosure provided for in articles 64 A and 65 is extended to customs officials responsible for the recovery of all sums collected in accordance with the procedures laid down by this Cod…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
9: Sanctions against third parties

Article 1740 A bis

…e tax authorities have imposed an 80% surcharge on the taxpayer on the basis of c of 1 of Article 1728, b or c of article 1729 or article 1729-0 A, any natural or legal person who, in the exercise of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
8: Non-compliance with conditions governing tax benefits

Article 1740-0 B

…dual who does not meet the condition set out in the third paragraph of 1 of I of article 117 quater and the last paragraph of I of article 125 A to benefit from an exemption from the levies provided f…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Sociétés d'aménagement foncier et d'établissement rural (land development and rural establishment companies)

Article 1028 bis

All acquisitions made by land development and rural establishment companies do not give rise to any collection for the Treasury.

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
E. - Fifth class.

Article 413 bis

…shall be liable to a fine of €3,700:1° Any infringement of the provisions of a of 1 of Article 53 ; 2° Any refusal to provide the documents and information requested by customs officers in the exercis…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Buildings financed by state-subsidised loans

Article 1384 B

Locations and local authority groupings with their own tax system may, by deliberation taken under the conditions provided for in Article 1639 A bis, totally or partially exempt, for the portion of pr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2° Special schemes

Article 743 bis

For properties leased for a period of more than twelve years under the conditions provided for in 2 of Article L. 313-7 of the Monetary and Financial Code, the basis of assessment for the land registr…

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

Article 730 bis

Transfers by mutual agreement of shares in joint farming groups and limited liability agricultural holdings mentioned in 5° of Article 8 are registered at the fixed duty of 125 €. Disposals by mutual…

AI translation · Updated 7 Nov 2023Open Article
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French legislation in English — Q&A

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Mariela Petrova

Mariela Petrova

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