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Showing 391400 of 66672 articles for Art. 206 2 and 3-b

French Monetary and Financial CodeIn force
Subsection 1: Common provisions

Article R613-1-B

I.-For the purposes of Articles L. 613-20-1 and L. 613-21-1, information is considered essential if it may have a significant impact on the assessment of the financial soundness of a credit institutio…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
II: Taxable income of foreign nationals and persons not resident in France for tax purposes

Article 165 bis

Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…

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

Article 524 bis

Exempt from the guarantee hallmark are: a) Articles made before 1838 and those made after that date already bearing former French guarantee hallmarks; b) Articles containing gold, silver or platinum a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Household waste collection tax

Article 1522 bis

I. - The municipalities and their public establishments for inter-municipal cooperation may institute, under the conditions provided for in 1 of II of article 1639 A bis, an incentive portion of the t…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter IV: Temporary duty-free import and export of articles for the personal use of travellers.

Article 196 bis

…e to stay temporarily in the customs territory may import, with temporary exemption from the duties and taxes payable on entry, articles intended exclusively for their personal use which they bring wi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Tax penalties

Article 1798 bis

…stration or to keep the accounts mentioned in 6° of Article L. 311-39 of the code of taxes on goods and services;2° Failure to submit the documents mentioned in the third paragraph of article L. 34 of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4° : Acts, archives, registers and documents destroyed as a result of war, disaster or any other event

Article 1125 bis

Deeds and documents of any kind relating exclusively to the reconstruction provided for by the loi n° 71-1029 du 24 décembre 1971 of registers or documents kept in the registries of commercial courts…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Construction. Housing

Article 1055 bis

The first transfer for valuable consideration of properties mentioned in 4° of 2 of Article 793 benefits from an allowance of €91,000 on the basis of registration duties and land registration tax. The…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Tax base

Article 972 bis

For the application of article 965 and under the same conditions, the following are not retained for the determination of the tax base, when the taxpayer holds less than 10% of the rights of the under…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Income tax deducted at source

Article 182 B

…r an activity carried out in France in the exercise of one of the professions mentioned in article 92;b. The proceeds defined in article 92 and received by inventors or in respect of copyright, those…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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