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Showing 481490 of 66672 articles for Art. 206 2 and 3-b

French General Tax CodeIn force
3. Digital assets

Article 150 VH bis

…ry, on the sale for consideration of digital assets mentioned in Article L. 54-10-1 of the Monetary and Financial Code or rights relating thereto are subject to income tax under the conditions set out…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 2: Right of communication specific to the customs administration.

Article 65 bis A

In order to establish the basis of assessment and control of taxes, duties and charges falling within the remit of the customs and excise administration and with a view to detecting fraud, the right o…

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

Article 1636 B decies

…mmunal cooperation subject to article 1609 nonies C vote on the rate of council tax on second homes and other furnished premises not assigned to the principal dwelling and of property taxes in accorda…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2 bis: Withholding of income tax at source

Article 119 bis A

…Is deemed to constitute distributed income subject to the withholding tax provided for in Article 2 of 119 bis any payment, up to the amount corresponding to the distribution of proceeds from units…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Flat-rate tax on network companies

Article 1599 quater B

…es:a) To the main copper local loop distribution frames within the meaning of 4° ter of Article L. 32 of the French Post and Electronic Communications Code;b) At the mutualisation points of fibre opti…

AI translation · Updated 7 Nov 2023Open Article
French Sports CodeIn force
Paragraph 2: "Sports performance" speciality

Article A212-57 bis

The assessment situation leading to certification of the credit units for the specialisation (UC3 and UC4) comprises one or two tests, at least one of which consists of a professional coaching situati…

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

Article 416 bis A

…tions are designed to enable the commission of one of the offences referred to in articles 414, 414-2, 415 and 459, by modifying, deleting or otherwise altering a record stored or kept by means of an…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Paragraph 2: Specialisation in "sports development

Article A212-52 bis

The assessment situation leading to certification of the credit units for the specialisation (UC3 and UC4) comprises one or two tests, at least one of which consists of a professional coaching situati…

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

Article 792-0 bis

…trator, in the interest of one or more beneficiaries or for the achievement of a specific objective.2. For the purposes of this Title, the settlor of a trust means either the natural person who has se…

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

Article 796-0 bis

The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.

AI translation · Updated 7 Nov 2023Open Article
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