French General Tax CodeIn force
Chapter Ia: Simplified tax regimes
Article 302 septies AA
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
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Showing 1191–1200 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
Under the conditions determined by the administration, the sealing formality provided for by Article 308 : 1° Holders of test stills, as defined by ministerial order (1); 2° Scientific and educational…
Any person engaged in the retail sale of beverages not originating from their own harvest carries out their activity as a drinks retailer and is subject to the legislation on indirect taxation.They mu…
When the title of a work brought to the mark to the guarantee service or the approved inspection body is found to be lower than the declared legal title, a new test may be carried out if the owner so…
Only articles covered with precious metal to a titre of at least 500 thousandths and bearing a special maker's hallmark are entitled to the designation "plated", "doubled" or "silver-plated". Silver a…
The retail sales monopoly is entrusted to the administration, which exercises it, under conditions and according to procedures laid down by decree, through the intermediary of tobacconists designated…
Tobacco sales clerks found to have adulterated manufactured tobaccos by adding or mixing heterogeneous materials shall be dismissed, without prejudice to the penalties laid down in this Code for breac…
Manual gifts mentioned in the second paragraph of Article 757 must be declared or registered by the donee or his representatives within one month of the date on which the donee disclosed the gift to t…
The provisions of article 644 relating to the period within which the heirs or legatees seized of the estate are required to pay the death duties on these assets. This period runs, for each heir, only…
Under the conditions set out in Article 15 of the 1965 Finance Act (no. 64-1279 of 23 December 1964), a levy equal to 12% of the commission accruing to racing companies, net of any remuneration to aut…
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