French General Tax CodeIn force
1 : Tariff
Article 778 bis
A shared gift granted pursuant to article 1076-1 of the Civil Code is subject to the direct line rate on the full value of the property given.
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Showing 431–440 of 66672 articles for “Art. 206 2 and 3-b”
A shared gift granted pursuant to article 1076-1 of the Civil Code is subject to the direct line rate on the full value of the property given.
Only gold articles with a fineness of 375 thousandths or more may be labelled "gold" when marketed at the retail stage to private individuals.
…article 416, liqueur wines with a protected designation of origin, whose production is traditional and customary and which, subject to being subject to a control system offering guarantees equivalent…
…before being permanently housed in an establishment or service mentioned in 6° of I of Article L. 312-1 of the code de l'action sociale et des familles or in an establishment providing long-term care,…
…up, comprising two representatives of the tax authorities, ten representatives of local authorities and public establishments for inter-communal cooperation with their own tax status, nine representat…
The taxation and assessment rules, as well as those relating to the filing of returns, provided for by this code with regard to direct local taxes for the taxpayers mentioned in the second paragraph o…
…seasonal agricultural employees under the conditions provided for by Article L. 716-1 of the Rural and Maritime Fishing Code, as well as accommodation for apprentices, whose status is governed by the…
Municipalities other than those referred to in Article 232 may, by a deliberation taken under the conditions provided for in Article 1639 A bis, make dwellings that have been vacant for more than two…
The provisions of article 1594 A do not apply to duties payable on company deeds, exchange duty or fixed duties or taxes.
The fraction of shares in rural landholding groups, provided for by article L. 322-22 of the Code rural et de la pêche maritime, representative of forestry assets and that representative of agricultur…
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