French Legislation In English

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Showing 18711880 of 2313 articles for Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies

French General Tax CodeIn force
Subsection 2: Taxable transactions and persons

Article 1635 quater B

…em under the town planning code give rise to payment of the development tax mentioned in article 1635 quater A, subject to articles 1635 quater D and 1635 quater E. Construction projects subject to pr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VIII: Tax for the development of vocational training in the car, cycle and motorbike repair trades

Article 1609 sexvicies

…to the activities referred to in the second paragraph of I.III. - The rate of the tax is set at 0.75%.IV. - For taxpayers who pay value added tax in accordance with the procedures set out in the firs…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Ia: Turnover taxes and similar miscellaneous taxes

Article 1609 untricies

…not established in France who avail themselves of one of the special schemes mentioned in Articles 359 and 369 ter of Council Directive 2006/112/EC of 28 November 2006 on the common system of value ad…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V quinquies : Duties levied for the benefit of the Caisse nationale de l'assurance maladie (National Health Insurance Fund)

Article 1635 bis AF

…ewal of registration or modification of registration of a medicinal product mentioned in Article L. 5121-8 of the Public Health Code on the list of reimbursable pharmaceutical specialities mentioned i…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 3: Automatic and optional exemptions

Article 1635 quater E

…agement suivantes: 1° Residential and accommodation premises mentioned in 1° of the I of article 1635 quater I which do not benefit from the exemption provided for in 2° of the I of article 1635 quate…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 7: Tax rates

Article 1635 quater M

…t for inter-communal cooperation with its own tax status may not be less than 1% and may not exceed 5%. II.-The rate of development tax set by a département may not exceed II -The rate of development…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
OA: Non-alcoholic drinks

Article 1613 quater

…ibution is payable at the time of this delivery.II.-The amount of the contribution is set at :1° €0.54 per hectolitre for natural or artificial mineral waters, spring waters and other drinking waters,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: Taxes to be levied for the common fund for agricultural accidents at work

Article 1623

Orders, judgments and rulings awarding annuities, pursuant to the chapitre Ier du titre V du livre VII du code rural et de la pêche maritime, doivent indiquer si le chef d'entreprise est ou non assuré…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section Ia: Stamp duty and similar taxes levied for the benefit of the Agence nationale des titres sécurisés (National Agency for Secure Documents)

Article 1628 bis

If the national identity card is not presented for renewal, a stamp duty of €25 will be charged.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection I: General information

Article 1635 quater A

…ipalities, with their agreement expressed under the conditions provided for in the II of article L. 5211-5 of the General Local Authorities Code, to institute development tax by deliberation taken und…

AI translation · Updated 7 Nov 2023Open Article
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