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Showing 301310 of 2166 articles for Art. 239 bis AB

French General Tax CodeIn force
Section II: Special provisions

Article 1639 A bis

…opment tax mentioned in article 1635 quater A must be taken before 1st October in order to be applicable the following year. They are subject to the notification provided for in Article 1639 A no late…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Income tax deducted at source

Article 182 A bis

…rate of deduction is set at 15%.IV. - The withholding is deducted from the amount of income tax established under the conditions provided for in a of Article 197 A. For the application of this provis…

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

Article 238 bis HW

The authorisation provided for in Article 238 bis HV is issued by the Minister responsible for the budget, after obtaining the opinion of the Minister responsible for energy, to joint stock companies…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°d: Buildings included in or erected near sites exposed to particular risks

Article 1383 G bis

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

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

Article 1382 C bis

I. - Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in Article 1639 A bis, exempt from prope…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Late payment of taxes recovered by tax administration accountants

Article 1731 A bis

The late payment interest provided for in

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter XX: Levies on betting and gaming

Article 302 bis ZG

…the online gambling and games of chance sector, a levy on the gross gaming revenue.This levy is payable by Pari mutuel urbain or the racing companies concerned for bets organised under the conditions…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1464 I bis

…ere they have applied the provisions of I of article 1464 I, the municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a deliberation of gene…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1466 B bis

I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from b…

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

Article 278-0 bis

…nbons, cocoa beans and cocoa butter are admitted at the reduced rate of 5.5%;c) Margarines and vegetable fats;d) Caviar;e) Alcoholic beverages;1°-00 bis Foodstuffs intended for consumption by animals…

AI translation · Updated 8 Nov 2023Open Article
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