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Showing 16011610 of 2824 articles for Art. 796-0 bis & 796-0 ter

French General Tax CodeIn force
Section VI: Persons liable for payment of the tax

Article 284

…if the property is sold, converted to another use or demolished under the conditions set out in Chapter III of Title IV of Book IV of the French Construction and Housing Code. It is also reduced to te…

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

Article 266 quindecies

…le 2.43, when they are derived from the plants mentioned in Article 2.40 and are not advanced raw materials. A decree determines the conditions under which intermediate crops must be considered, for t…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 3: Identification and verification of the identity of occasional customers

Article R561-10

…A gambling operation or related operations where the amount of bets or winnings is equal to or greater than 2,000 euros per session for gaming clubs or where the amount of the exchange of all methods…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
23°: Tax credit for energy transition

Article 200 quater

…cember 2020, in respect of:1° (Repealed)2° the acquisition and installation of thermal insulation materials for glazed walls, provided that these same materials replace single-glazed walls;3° the acqu…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Optional taxable transactions

Article 260 C

…the agricultural credit banks mentioned in article L. 512-21 of the Monetary and Financial Code; 3° bis (Repealed)4° To interest, agios, remuneration for securities lending carried out under the condi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3: Income from securities issued outside France and similar income

Article 120

Sont considérés comme revenus au sens du présent article :1° Dividends, interest, arrears and all other income from shares of any kind and founders' shares in financial, industrial, commercial, civil…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies

…of other companies or holders of non-trading profits;2° Part of their amount when revenues are greater than 250,000 € and less than 350,000 € for companies mentioned in a of 1° and, when revenues are…

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Section V: Purchases by French companies from French suppliers in competition with a foreign company receiving official export support

Article R442-10-10

A report evaluating the guarantees granted under a ter of 1° of article L. 432-2 is submitted each year to the Minister for the Economy by the body responsible for managing the scheme, with a view to…

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

Article 8

…ny referred to in 1 of article 206 and which, subject to the exceptions provided for in article 239 ter, do not engage in a business or operations referred to in articles 34 and 35;2° Members of joint…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1767

1. Companies that fail to comply with the requirements set out in article 243 bis are liable to a tax fine equal to 5% of the amount of income concerned, which may not exceed €750 per distribution. Co…

AI translation · Updated 7 Nov 2023Open Article
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