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Showing 161170 of 4102 articles for Art. 787 B

French General Tax CodeIn force
1: Definition of taxable income

Article 80 bis

I. The benefit corresponding to the difference between the actual value of the share on the date of exercise of an option granted under the conditions provided for in Articles L. 225-177 to L. 225-186…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
9°: Borrowings issued by the State

Article 132 bis

1 The withholding tax provided for in 1 of article 119 bis and the levy provided for in I of article 125 A interest, arrears and all other proceeds from bonds, public bills and other negotiable debt s…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4: Income from receivables, deposits and guarantees

Article 124 B

The taxation regime for gains derived by natural persons from disposals made directly or through intermediaries, of debt securities negotiable on a regulated market pursuant to a specific legislative…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
14°: Mutual funds

Article 137 bis

I. The sums or securities distributed by a mutual fund, excluding the distributions mentioned in 7 and 7a of II of article 150-0 A and the allocation of mutual fund units received as part of a demerge…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1a: Remuneration paid to members of the board of directors or supervisory board of public limited companies

Article 117 bis

Remuneration allocated to members of the board of directors or supervisory board of public limited companies, in any capacity whatsoever, excluding salaries and industrial property royalties, give ris…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 1: On import.

Article 35 bis

…declared value is lower than the customs value without the declaration of the elements of the value being vitiated by inaccuracy or omission as regards the points of fact and in the absence of fault o…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 8: Direct transport.

Article 25 bis

Where the application of certain customs procedures is subject to the direct transport of goods, temporary or permanent derogations from this condition may be granted by the Minister for the Economy a…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 1: General information.

Article 27 bis

Reimbursement of import duties may be granted where it is established that, at the time of importation, the goods were defective or did not comply with the terms of the contract under which they were…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 3: Provisions contained in Community regulations or international treaties and agreements which the customs administration is required to apply.

Article 17 bis

The Minister responsible for customs shall adopt the measures necessary to implement the regulations laid down by the European Union or by international treaties or agreements duly ratified or approve…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter I: General information.

Article 2 bis

…s into the customs territory; 2. The exit of Community goods from the customs territory to other Member States of the European Community.

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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