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Showing 281290 of 60249 articles for Art. 244 bis A

French General Tax CodeIn force
II: Actual turnover system

Article 268 bis

I.-This article applies to subscription offers comprising several services, including at least one of the services mentioned in 10° to 12° of article 259 B, which are supplied in return for a fixed pr…

AI translation · Updated 8 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
II: Taxable income of foreign nationals and persons not resident in France for tax purposes

Article 165 bis

Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
8: Provisions specific to registration duty, land registration tax, the property security contribution, stamp duty and the special tax on insurance policies

Article 1961 bis

Unless it takes the place of registration duties under article 664, the land registration tax is only refundable in the event of an error by the service responsible for land registration. Subject to t…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Section 3: Provisions contained in Community regulations or international treaties and agreements which the customs administration is required to apply.

Article 17 bis

The Minister responsible for customs shall adopt the measures necessary to implement the regulations laid down by the European Union or by international treaties or agreements duly ratified or approve…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 8: Direct transport.

Article 25 bis

Where the application of certain customs procedures is subject to the direct transport of goods, temporary or permanent derogations from this condition may be granted by the Minister for the Economy a…

AI translation · Updated 8 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
Section III: Determination of taxable profit

Article 216 bis

Interest and income received after 31 December 1955 on A shares in Société nationale des chemins de fer français which remain blocked after that date in the assets of the former concessionary companie…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable persons

Article 4 bis

Sont également passibles de l'impôt sur le revenu:1° (Abrogated);2° Les personnes de nationalité française ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou r…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 1: On import.

Article 35 bis

Where the declared value is lower than the customs value without the declaration of the elements of the value being vitiated by inaccuracy or omission as regards the points of fact and in the absence…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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