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Showing 2130 of 14457 articles for Art. 6 Sep 2002

French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 239 septies

…ised to make a public offer of financial securities under the conditions set out in Article L. 214-86 of the same code, with the exception of the public offers referred to in 1° of Article L. 411-2 of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Rates

Article 278 septies

Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section IX: Special schemes

Article 298 septies

…raph of this article and online press services recognised as such pursuant to Article 1 of Law no. 86-897 of 1 August 1986 reforming the legal status of the press.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Value added tax

Article 298 septdecies

The procedures for applying the provisions of this chapter shall be laid down, as necessary, by decree in all cases where it is not otherwise provided. Unless expressly provided otherwise, the formali…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Property tax on built-up properties

Article 1388 septies

…wnership from the State to the major maritime and river-maritime ports pursuant to Article L. 5312-16 of the French Transport Code is subject to a degressive reduction.This reduction applies for the f…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1586 septies

The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Tax on gaming houses

Article 1565 septies

The tax on gaming houses is established, collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Rules governing certain bodies and companies

Article 1655 septies

…referred to in Article 235 bis;c) The contributions referred to in 2° and 3° of the I of Article L. 6131-1 du code du travail;d) (Repealed)3° Subject to 2°, the taxes provided for in Titles I to II bi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Tax liability

Article 1679 septies

…xation, a first instalment equal to 50% of the business value added contribution;- no later than 15 September of the year of taxation, a second instalment equal to 50% of the business value added cont…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 septies A

…I. - Constitutes a redemption premium:1. For the negotiable loans referred to in Article 118 and in 6° and 7° of article 120, and the negotiable debt securities referred to in l'article 124 B issued o…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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