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Showing 1120 of 2497 articles for Art. 25 oct. 1968

French Customs CodeIn force
Chapter I: Internal taxes.

Article 266 octies

The tax referred to in article 266 sexies is based on :1. The weight of waste received or transferred to another State by the operators or persons mentioned in 1 of I of Article 266e;2. The weight of…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter VI: Miscellaneous duties and taxes.

Article 285 octies

I. - Pursuant to Article 79(2)(a) of Regulation (EU) 2017/625 of the European Parliament and of the Council of 15 March 2017 on official controls and other official activities performed to ensure the…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 2a: International assistance with recovery

Article 349 octies

Officials of the administrations of the other Member States, duly authorised by the requesting authority through a written mandate and authorised by the French administration, may assist the administr…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 217 octies

…counted from the start of the financial year following that in which the company's sales exceeded €250,000 for the first time.The conditions mentioned in the first paragraph and in 1° to 5° of this I…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4° Tax credit for expenditure on the production of phonographic works

Article 220 octies

I. - Phonographic production companies within the meaning of Article L. 213-1 of the Intellectual Property Code, subject to corporation tax, are eligible for a tax credit in respect of expenditure on…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VII: Capital gains realised by companies on the construction and sale of buildings used mainly for residential purposes

Article 238 octies

I. - Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XVII bis : Legal entities liable to corporation tax whose purpose is to transfer the use of movable or immovable property to their members free of charge

Article 239 octies

When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
G: Special rates

Article 281 octies

Value added tax is levied at the rate of 2.10% on deliveries of magistral preparations, officinal medicines, medicines or pharmaceutical products defined in article L. 5121-8 of the Public Health Code…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section X: Application procedures

Article 298 octodecies

For the application of this chapter:1° Products subject to excise duty are understood within the meaning of article L. 311-1 of the code of taxes on goods and services; 2° Alcoholic beverages are unde…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Regime for the press and its suppliers

Article 298 octies

The typesetting and printing of periodical writings are subject to the reduced rate of 10% value added tax. Also subject to the reduced rate of 10% value added tax are supplies of information items ma…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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