French General Tax CodeIn force
4°: Obligations of holders
Article 308
…sited in a premises approved by the administration (1). (1) See also livre des procédures fiscales, art. L. 27 and L. 29.
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Showing 1041–1050 of 2313 articles for “Art. 764 · CGI Art. 973”
…sited in a premises approved by the administration (1). (1) See also livre des procédures fiscales, art. L. 27 and L. 29.
…cations of the meters or to interfere, by any means whatsoever, with their operation. (1) Annex IV, art. 51 septies to 51 octies E.
Any still used by an itinerant hirer may not be put into circulation or parked on the public highway, in an unenclosed courtyard or on an unenclosed site not belonging to the owner of the apparatus, w…
Traditional rums and tafias that meet the conditions of Article 3 of Decree no. 88-416 of 22 April 1988 and which do not contain more than 90% vol.The management of the scheme referred to in the first…
The beverages must be taken, to the declared destination, within the time limit stated on the consignment. This time limit is fixed in view of the distances to be covered and the means of transport. I…
Any operation necessary for the preservation of the beverages (decanting, pouring or lowering) is permitted during transport, but only in the presence of the agents of the administration, who will not…
It is forbidden for tobacconists to conceal drinks in their homes or elsewhere and for all owners or principal tenants to allow drinks belonging to tobacconists to enter their homes, without there bei…
1. Manufactured tobacco may be imported, introduced and wholesaled in mainland France by any natural or legal person who establishes itself as a supplier with a view to carrying on this activity under…
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…
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 - (Repealed).…
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