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Showing 201210 of 34815 articles for Art. 3°-b

French General Tax CodeIn force
9: Sanctions against third parties

Article 1740 A bis

I. - Where the tax authorities have imposed an 80% surcharge on the taxpayer on the basis of c of 1 of Article 1728, b or c of article 1729 or article 1729-0 A, any natural or legal person who, in the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Infringements relating to other documents

Article 1729 C bis

Filing the list mentioned in the first paragraph of article L. 102 AG of the Book of Tax Procedures is punishable by a tax fine of €200 per account holder omitted.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 000Ib: Specific arrangements for presumption of income and flat-rate taxation based on lifestyle factors

Article 1649 quater-0 B bis

1. Where the findings of fact made in the course of one of the procedures provided for in Articles 53,75 and 79 of the Code of Criminal Procedure and that the tax authorities are informed under the co…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
8: Non-compliance with conditions governing tax benefits

Article 1740-0 B

The submission of a statement on honour by an individual who does not meet the condition set out in the third paragraph of 1 of I of article 117 quater and the last paragraph of I of article 125 A to…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Paragraph 3: Special import provisions.

Article 23 bis

Subject to the application of international agreements, the import of foodstuffs, materials and products of all kinds and origins which do not comply with the legislative or regulatory obligations imp…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3: Other sanctions and measures

Article 1840 B

Any public or ministerial officer transferring or assigning an office who is found to have agreed or stipulated for his benefit a price higher than that expressed in the deed of assignment shall be su…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Special provisions for gifts

Article 776

I. - The provisions of I of article 764 are applicable to the assessment of transfer duties inter vivos, free of charge, whenever the furniture transferred is sold publicly within two years of the dee…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Special provisions for gifts

Article 776 ter

Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Special provisions for gifts

Article 776 quater

As from 1 January 2014 (1), the costs of reconstituting title deeds to buildings or property rights incurred in the twenty-four months preceding a gift inter vivos to enable the donor's right of owner…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Special provisions for gifts

Article 776 A

In accordance with article 1078-3 of the Civil Code, the agreements provided for by articles 1078-1 and 1078-2 of the same code are not subject to gratuitous transfer duties. The first paragraph appli…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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