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Showing 10511060 of 2313 articles for Art. 763 and 764 · CGI Art. 973

French General Tax CodeIn force
Chapter XX: Levies on betting and gaming

Article 302 bis ZK

The rate of the levies mentioned in articles 302 bis ZH and 302 bis ZI is set at :27.9% of gross gaming revenue in respect of sports betting marketed in a physical distribution network and 33.7% of gr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2° : Industrial and commercial profits

Article 302 septies A bis

I. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Abolition of tax benefits for businesses in the event of non-compliance with value added tax reporting obligations

Article 302 nonies

…fs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover declarations relating to the financial yea…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Rules applicable to tax representatives

Article 302 decies

…I of Article 289 A, with the exception of representatives responsible for carrying out in the name and on behalf of the principal the formalities and obligations relating to the tax regime mentioned…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4°: Obligations of holders

Article 310

The provisions concerning stills apply to any other apparatus that may be used for the manufacture or pressing of eaux-de-vie or spirits.

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

Article 402

Any mixture with ethyl alcohol of bodies belonging to the chemical family of alcohols or having an alcohol chemical function, likely to replace ethyl alcohol in any of its uses when this mixture is in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: Title of works

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.

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

Article 575

The weighted average retail selling price in mainland France of manufactured tobacco is calculated by product group according to the total value of all units released for consumption, based on the ret…

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

Article 575 I

…cigars weighing no more than three grams each;3° Fifty cigars, other than cigarillos;4° Two hundred and fifty grams of smoking tobacco.These provisions also apply to any person transporting these quan…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Public and private documents

Article 635

Must be registered within one month of their date:1. Subject to the provisions of articles 637 and 647:1° Deeds of notaries with the exception of those referred to in article 636;2° (Repealed);3° Deed…

AI translation · Updated 7 Nov 2023Open Article
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