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Showing 6170 of 66672 articles for Art. 206 2 and 3-b

French Customs CodeIn force
Paragraph 1: Jurisdiction ratione materiae.

Article 357 bis

…he payment, guarantee or reimbursement of debts of any kind recovered by the customs administration and other customs matters that do not fall within the jurisdiction of the criminal courts.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1394 B bis

I. - Non-built properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908 are exempt…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Paragraph 1: On import.

Article 35 bis

…of the elements of the value being vitiated by inaccuracy or omission as regards the points of fact and in the absence of fault on the part of the declarant or his principal, the latter shall only be…

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

Article 265 B

1. An order of the Minister responsible for the budget shall specify the dyes and tracers:a) (Repealed) ;b) which must be incorporated into energy products in order to prevent dangerous use;This order…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 3: Special import provisions.

Article 23 bis

Subject to the application of international agreements, the import of foodstuffs, materials and products of all kinds and origins which do not comply with the legislative or regulatory obligations imp…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIIIa: Basic excess

Article 293 B

I. - For their supplies of goods and services, taxable persons established in France, with the exception of taxable persons carrying out an occult activity within the meaning of the second paragraph o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4°: Capital financing of long-term electricity supply companies

Article 238 bis HZ bis

A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 212 bis

…al charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation tax up to the higher o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIa: Withholding of copyright tax

Article 285 bis

1. Publishers, collective rights management organisations and producers who pay the rights referred to in 2 of III of article 293 B must, except where the author has waived this arrangement pursuant t…

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

Article 220 B

The tax credit for research expenditure defined in article 244 quater B is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter B (1). (1) See also…

AI translation · Updated 8 Nov 2023Open Article
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