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Showing 581590 of 3521 articles for Art. 30 juin 2004

French General Tax CodeIn force
Chapter Xa: Health charges on fishery and aquaculture products

Article 302 bis WB

I. - Any person who prepares or processes fishery or aquaculture products, in a land-based establishment or in a factory vessel, pays a processing health fee to the State. II. - This fee is based on t…

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

Article 302 bis ZH

It is instituted, for sports betting organised and operated under the conditions set by I of article 137 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entrepri…

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

Article 302 bis ZL

…up to competition and the regulation of the online gambling sector.The levies mentioned in Articles 302 bis ZG and 302 bis ZH are payable upon completion of the event or events on which the game is ba…

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

Article 302 bis ZM

The levies mentioned in articles 302 bis ZG, 302 bis ZH, 302 bis ZI and 302 bis ZO are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securiti…

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

Article 302 bis ZN

When a person not established in France is liable for one of the levies mentioned in articles 302 bis ZG, 302 bis ZH and 302 bis ZI, it must have a representative established in France accredited by t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 302 bis ZA

I. - Are subject to an additional tax to the tax on commercial surfaces provided for by the article 3 of law no. 72-657 of 13 July 1972 instituting measures in favour of certain categories of elderly…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter I ter: Determining the cost price of land or property developments

Article 302 septies B

I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Xc: Fees for the approval of establishments in the animal feed sector

Article 302 bis WE

The fee is set at a flat rate of €125 per approved establishment.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Xc: Fees for the approval of establishments in the animal feed sector

Article 302 bis WD

…those liable for value added tax subject to the simplified taxation scheme provided for in article 302 septies A, on the annual declaration mentioned in 3 of article 287. The fee is paid when the dec…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Sales tax

Article 302 septies A

The simplified scheme for declaring turnover taxes is the simplified declaration scheme provided for in article L. 162-1 of the code of taxes on goods and services.

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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