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Showing 381390 of 70305 articles for Art. 210 A and 210 B · C. com. Art. L 233-3

French Customs CodeIn force
Preliminary chapter: General provisions

Article 321 bis

The public accountant charges the partial payment of a debt governed by this code in accordance with the provisions of article L. 257 C of the tax procedures book.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
A: Tax regimes

Article 69 C

Persons who carry out commercial import, sale, commission and brokerage operations involving live butchery and charcuterie animals, as well as those who carry out commercial purchase operations involv…

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

Article 814 C

Subject to the provisions of the last paragraph of III of Article 810, are registered free of charge:1° Reductions in the capital of companies against cancellation or reduction in the nominal value or…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 300 bis

A tax is hereby introduced on the provision, in France, of services for putting people in contact with each other by electronic means with a view to carrying out economic transactions that meet the fo…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Flat-rate tax on network companies

Article 1599 quater A bis

I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to rolling stock used on the public passenger transport lines mentioned in articles L. 2142-1 and L. 2142-2 of the Transport Code,…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Section 7: Special customs investigation procedures

Article 67 bis-1 A

In order to establish the offences referred to in articles 414, 414-2, 415 and 459 and, where these are committed by electronic means of communication, to gather evidence and track down the perpetrato…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3: Other sanctions and measures

Article 1840 C

Notaries, bailiffs and other agents with power to draw up deeds and reports, court clerks and administrative authorities who have neglected to submit to registration or to the merged formality, within…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
F. - Payment of sums fraudulently or improperly obtained.

Article 377 bis

1. In addition to tax penalties, the courts shall order the payment of sums defrauded or improperly obtained. 2. Even when it does not pronounce a sentence, the criminal court is competent to rule on…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 2: Evidentiary value of regular reports and remedies available to defendants against this legal authority.

Article 341 bis

1. Customs reports, where they are authentic until falsified, shall be deemed to be evidence of title for the purpose of obtaining, in accordance with common law, authorisation to take all appropriate…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 2: Liens and mortgages, subrogation.

Article 379 bis

1. Amounts still owed as preferential claims by merchants and legal entities governed by private law, even if they are not merchants, in respect of the claims listed in 1 of article 379, shall be disc…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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