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Showing 11811190 of 2313 articles for Art. 4°-c and CGI Art. 260 D

French General Tax CodeIn force
A: Respective scope of the registration formality and the merged formality - Time limits

Article 647

I. - Registration and land registration formalities are merged for deeds published in the real estate register and deeds relating to rights registered in the Mayotte land register, excluding the liens…

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

Article 302 bis WD

The issue to an establishment that prepares, handles, stores or transfers substances and products intended for animal feed of the approval provided for in article L. 235-1 du code rural et de la pêche…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Ia: Simplified tax regimes

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
French General Tax CodeIn force
II: General provisions

Article 311 bis

The profession of distiller may only be exercised in a fixed establishment. However, individual derogations may be granted by order of the authority designated by decree on a proposal from the adminis…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Obligations of taxpayers

Article 538

New works deposited with manufacturers and dealers with a view to sale and used works which the said manufacturers have received on deposit, for whatever reason and in particular for repair, must also…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Guarantee of gold, silver and platinum materials

Article 550

Anyone wishing to plate or duplicate gold, silver and platinum on copper or any other metal is required to make a declaration to the office of guarantee. Precious metal articles duplicated or plated w…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Deeds and transfers subject to the registration formality

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
1: Deeds and transfers subject to the registration formality

Article 640 A

In the absence of deeds, taxable disposals and redemptions of real estate investment trust units must be declared in the month of their date.

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

Article 302 bis WF

The fee referred to in article 302 bis WD is established and recovered according to the same rules, under the same guarantees, privileges and penalties as for value added tax.

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

Article 302 bis ZE

A contribution is hereby instituted on the transfer to a publisher or distributor of television services within the meaning of Articles 2 and 2-1 of law no. 86-1067 of 30 September 1986 relating to fr…

AI translation · Updated 7 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

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