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Showing 281290 of 52239 articles for Art. 35 I 5° bis

French Customs CodeIn force
Chapter VII: Interest for late payment

Article 440 bis

I. - Any tax, duty or charge provided for in this Code that has not been paid within the legal time limit shall give rise to the payment of interest on arrears.Interest for late payment applies from t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Transfer by deed executed abroad of interests in foreign real estate companies whose assets consist mainly of real estate or real estate rights located in France

Article 718 bis

When effected by deed executed abroad, transfers of holdings in legal entities with a preponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under th…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Section 1: Right to inspect goods, means of transport and persons.

Article 61 bis

Pending the prohibition or authorisation decision referred to in Article 6 of Council Regulation (EC) No 428/2009 of 5 May 2009 setting up a Community regime for the control of exports, transfer, brok…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 219 bis

Notwithstanding the provisions of article 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establis…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Micro-farming scheme

Article 64 bis

I.-Subject to articles 76 and 76 A, the taxable profit of farmers who are not subject to the tax system defined in article 69 is determined in application of the present article.The taxable profit, be…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 2: Liens and mortgages, subrogation.

Article 379 bis

1. Amounts still owed as preferential claims by merchants and legal entities governed by private law, even if they are not merchants, in respect of the claims listed in 1 of article 379, shall be disc…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 01: Consignment duty.

Article 322 bis

Customs officers may detain the goods referred to inarticle 38 (4) and (5) above, or goods likely to belong to one of the categories of goods listed in these same provisions, and possibly the vehicles…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Subsection 3: Authorisation procedures.

Article R5141-35

Where a medicinal product has obtained an initial marketing authorisation in accordance with Article L. 5141-5, any variation or extension, as provided for in Chapter I of Commission Regulation (EC) N…

AI translation · Updated 1 Nov 2023Open Article
French Customs CodeIn force
A. - Limitation period against debtors.

Article 352 ter

When the invalidity of a text on which the collection of a tax recovered by the agents of the Directorate General of Customs and Excise is based has been revealed by a court decision, the action for r…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 7: Special customs investigation procedures

Article 67 bis

I.-Without prejudice to the application of the provisions of articles 60 to 60-10, 61, 62, 63, 63 bis, 63 ter and 64, in order to establish customs offences, if the penalty incurred is equal to or gre…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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