French General Tax CodeIn force
Title II: Turnover taxes and similar taxes
Article 302 bis R
A decree sets out the conditions for application of
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Showing 331–340 of 2273 articles for “Art. 238 bis K”
A decree sets out the conditions for application of
The levy referred to in Article 302 bis ZG is based on the gross gaming revenue, consisting of the share of the stakes collected, in mainland France and the overseas departments, accruing to the opera…
…tax and, unless they are paid in an uncooperative State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, from the withholding…
The départements may, by a deliberation taken under the conditions provided for in article 1639 A bis, exempt from property registration tax or registration duties the transfers, other than the first,…
The health fee referred to in article 302 bis S is also levied on imports of meat, whether prepared or not. It is payable by the importer or customs declarant. It is established and recovered by the c…
…L. 531-4 of the same code who enter transferable securities, negotiable debt securities or interbank market instruments, negotiable on a market, in a trading securities account on the assets side of…
In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…
…e schemes or under the contracts referred to in the second and third paragraphs of I of Article 154 bis in the form of replacement income are taken into account when determining the taxable income of…
…tax or profit tax return, the references of the digital asset accounts mentioned in article 150 VH bis opened, held, used or closed with companies, legal entities, institutions or bodies established…
…e turnover mentioned on the declaration provided for in the last sentence of 1° of I of article 298 bis. III. - The tax rate is made up of a flat-rate portion of between €76 and €92 per operator and a…
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