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Showing 301310 of 52239 articles for Art. 35 I 5° bis

French General Tax CodeIn force
IV: Natural sweet wines

Article 417 bis

For tax purposes, the sweet natural wines referred to in article 416, liqueur wines with a protected designation of origin, whose production is traditional and customary and which, subject to being su…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XVIIIa: Information provided to users by electronic matchmaking platforms

Article 242 bis

A company, regardless of its place of establishment, which, in its capacity as a platform operator, puts people in contact electronically with a view to the sale of a good, the provision of a service…

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
Section 3: Form, statements and registration of retail declarations.

Article 99 bis

For the application of this Code, and in particular of duties and taxes, prohibitions and other measures, declarations lodged in advance only take effect, with all the consequences attached to registr…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 3: Form, statements and registration of retail declarations.

Article 100 bis

1. Orders issued by the Director General of Customs and Excise may lay down simplified customs clearance procedures providing, in particular, that certain particulars of itemised declarations are to b…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 1: General information.

Article 27 bis

Reimbursement of import duties may be granted where it is established that, at the time of importation, the goods were defective or did not comply with the terms of the contract under which they were…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
c: Transfers by death

Article 641 bis

The time limits provided for in Article 641 are extended to twenty-four months for inheritance declarations involving real estate or real estate rights for which the deceased's right of ownership was…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Public and private documents

Article 637 bis

Deeds for perpetual concessions in cemeteries are exempt from the registration formality.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
6: Payroll tax

Article 1679 bis

Any person, association or body that has not paid the payroll tax for which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Taxpayer returns

Article 170 bis

Sont assujetties à la déclaration prévue au 1 de l'article 170, quel que soit le montant de leur revenu:1° Les personnes qui possèdent un avion de tourisme ou un véhicule de tourisme au sens de l'arti…

AI translation · Updated 8 Nov 2023Open Article
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French legislation in English — Q&A

Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.

Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.

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Mariela Petrova

Mariela Petrova

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