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Showing 10811090 of 2313 articles for Art. 746 · CGI Art. 726

French General Tax CodeIn force
3°: Traffic

Article 307

With the exception of stills belonging to itinerant hirers, apparatus or parts of apparatus suitable for the distillation, manufacture or pressing of eaux-de-vie or spirits may only circulate anywhere…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4°: Implementation measures

Article 342

…lar those resulting from articles L. 26 and L. 32 du livre des procédures fiscales (1).(1) Annex I, art. 57 to 63, 65, 67 to 91 and livre des procédures fiscales, art. R. 32-1 et R. 32-2.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Special provisions

Article 518

The provisions of this chapter do not preclude the special provisions laid down in respect of alcohol, wine, cider, perry and mead by the texts in force, with regard to Corsica, Bas-Rhin, Haut-Rhin an…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Common obligations

Article 535

I. - Manufacturers, merchants and persons treated as such and guarantee commission agents must take to the guarantee office to which they belong or to an approved inspection body the works which must…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Circulation, possession and trade in tobacco products

Article 575 J

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 302 bis ZA

I. - Are subject to an additional tax to the tax on commercial surfaces provided for by the article 3 of law no. 72-657 of 13 July 1972 instituting measures in favour of certain categories of elderly…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter I ter: Determining the cost price of land or property developments

Article 302 septies B

I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
6°: Implementation measures

Article 326

…il d'Etat will determine the application of the provisions relating to distillers (1). (1) Annex I, art. 37 to 42, 44 to 56 and Livre des procédures fiscales, art. R. 30-1.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Driving licence

Article 328

…strict, it may be exchanged without any time limit (1). (1) See also livre des procédures fiscales, art. L. 24.

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

Article 524

The works are marked with two hallmarks: the maker's hallmark and the title hallmark, known as the guarantee hallmark. The maker's hallmark is in the form of a diamond containing an initial letter of…

AI translation · Updated 7 Nov 2023Open Article
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