Article 522 bis
Only gold articles with a fineness of 375 thousandths or more may be labelled "gold" when marketed at the retail stage to private individuals.
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Showing 291–300 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
Only gold articles with a fineness of 375 thousandths or more may be labelled "gold" when marketed at the retail stage to private individuals.
1. Is deemed to hold manufactured tobacco for commercial purposes within the meaning of 4° of 1 of I of Article 302 D any person who transports in an individual means of transport assigned to the tran…
…th tobacco for profit except under the conditions set out in the decree referred to in 2 of Article 565 (1) or, when this manufacture is carried out in the consumer's home within the limits of his per…
Exempt from the guarantee hallmark are: a) Articles made before 1838 and those made after that date already bearing former French guarantee hallmarks; b) Articles containing gold, silver or platinum a…
It is forbidden for anyone to possess utensils, machines or mechanical devices such as mills, graters, tobacco choppers, spinning wheels, scaferlati machines, carrot presses and others of any form wha…
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…
…group From 1 March 2023 to 31 December 2023 From 1 January 2024 31 December 2024 From 1 January 2025 to 31 December 2025 Cigarettes 85% 90% 95% Cigars and cigarillos 91% 94% 97% Fine cut tobacco for…
…nefiting from the exemption from property tax on non-built-up properties provided for in article 1395 is made up of the lower of the two following sums: The income serving as a basis for the property…
…pect of 2020 after application of article 1388 and, where applicable, of 3 of I and III of article 1518 A quinquies. III.-I and II of I and III of article 1518 A quinquies are applied in 2020. III -I…
…urth paragraphs of article 1384 B, to III of article 1384 C as well as to articles 1384 E, 1384 F, 1586 A and 1586 B in their version in force on 31 December 2020, is equal to the ratio between:1° On…
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