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Showing 121130 of 19020 articles for Art. 5° bis

French Customs CodeIn force
Chapter II: Special rules applicable throughout the customs territory to certain categories of goods.

Article 215 bis

Those holding or transporting goods referred to in 4 and 5 of article 38 above must, at the first request of customs officers, produce either documents certifying that these goods have been brought in…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 1: Right to inspect goods, means of transport and persons.

Article 61 bis

Pending the prohibition or authorisation decision referred to in Article 6 of Council Regulation (EC) No 428/2009 of 5 May 2009 setting up a Community regime for the control of exports, transfer, brok…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 219 bis

Notwithstanding the provisions of article 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establis…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
E: Provisions common to industrial establishments and commercial premises

Article 1501 bis

…ermined in application of this article are increased under the conditions laid down in article 1518 bis.

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Paragraph 2: Liens and mortgages, subrogation.

Article 379 bis

1. Amounts still owed as preferential claims by merchants and legal entities governed by private law, even if they are not merchants, in respect of the claims listed in 1 of article 379, shall be disc…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
B. - Prescription against the administration.

Article 354 bis

The right of recovery provided for in Article 103(1) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Customs Code of the Union, applicab…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Contributions levied for the benefit of the Caisse nationale de l'assurance maladie (National Health Insurance Fund)

Article 1613 bis

…s of operators established in another Member State of the European Union mentioned in Article 302 V bis or by the persons mentioned in 4° of 2 of I of article 302 D.IV. - This tax is collected and con…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis A

I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis B

Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis C

Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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