French General Tax CodeIn force
1°: Sales tax
Article 302 septies AA
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
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Showing 1111–1120 of 2313 articles for “Art. 764 · CGI Art. 973”
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
…horisation given by the administration. This authorisation can always be revoked (2). (1) Annex IV, art. 51. (2) As regards control, see Livre des procédures fiscales, art. L. 29.
The manufacture, circulation and possession of piquettes or sugar wines are prohibited.
With the exception of table grapes, fresh grape harvests are subject to the obligations laid down in Articles 8 to 10 of Commission Delegated Regulation (EU) 2018/273 of 11 December 2017 and are liabl…
Any person engaged in the retail sale of beverages not originating from their own harvest carries out their activity as a drinks retailer and is subject to the legislation on indirect taxation.They mu…
When the title of a work brought to the mark to the guarantee service or the approved inspection body is found to be lower than the declared legal title, a new test may be carried out if the owner so…
Only articles covered with precious metal to a titre of at least 500 thousandths and bearing a special maker's hallmark are entitled to the designation "plated", "doubled" or "silver-plated". Silver a…
The retail sales monopoly is entrusted to the administration, which exercises it, under conditions and according to procedures laid down by decree, through the intermediary of tobacconists designated…
Tobacco sales clerks found to have adulterated manufactured tobaccos by adding or mixing heterogeneous materials shall be dismissed, without prejudice to the penalties laid down in this Code for breac…
Manual gifts mentioned in the second paragraph of Article 757 must be declared or registered by the donee or his representatives within one month of the date on which the donee disclosed the gift to t…
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