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Showing 521530 of 70305 articles for Art. 210 A and 210 B · C. com. Art. L 233-3

French General Tax CodeIn force
II: Generalised social contribution levied for the benefit of the Caisse nationale des allocations familiales, the Fonds de solidarité vieillesse and compulsory health insurance schemes

Article 1600-00 C

In accordance with II bis of article L. 136-5 of the Social Security Code, the generalised social contribution on earned income and replacement income due on foreign source income, provided that, in t…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Section 4: Transferable debt securities.

Article L228-36-A

Companies limited by shares may issue any debt securities under the terms of this Book and any other debt securities under the terms of the Articles of Association or, where applicable, the issue agre…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Basis of assessment and settlement

Article 668 bis

For the purposes of calculating registration duties and land registration tax, the value of the claim held on a trust is valued at the real net market value of the assets placed in trust or the assets…

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

Article 411 bis

Any person who improperly obtains the reduced rate for diesel fuel set out in article L. 312-61 of the French Goods and Services Tax Code is liable to a fine of between one and two times the undue amo…

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

Article 278 bis

Value added tax is levied at the reduced rate of 10% in respect of supplies of the following products:1° (Repealed);2° (Repealed);3° (Repealed);3° bis The following products:a) firewood;b) agglomerate…

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

Article 279 bis

The reduced rates of value added tax do not apply: 1° To transactions, including transfers of rights, relating to publications that have been subject to at least two of the prohibitions provided for i…

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

Article 1382 B

Municipalities and public establishments of inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in article 1639 A bis, exempt, for their…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1394 B

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, not exempt purs…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Taxes levied for the benefit of the Ile-de-France region

Article 1599 quater C

I.-An annual tax on parking areas is levied within the territorial limits of the Ile-de-France region.II. - The tax is payable by the owner, usufructuary, lessee under a construction lease, emphyteuti…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
TITLE I A: Observatory of prices, margins and incomes in overseas France

Article L910-1 B

The chairman of each observatory is appointed for a renewable term of five years, by order of the first president of the Cour des Comptes, from among the members of the corps of magistrates of the fin…

AI translation · Updated 7 Nov 2023Open Article
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