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Showing 191200 of 2824 articles for Art. 796-0 bis & 796-0 ter

French General Tax CodeIn force
2 bis: Withholding of income tax at source

Article 119 bis

…from transferable capital falling within the provisions of articles 118,119,238 septies B and 1678 bis give rise to the application of a withholding tax, the rate of which is set by 1 of Article 187,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIII: Tax regime for non-trading companies whose purpose is the construction of buildings with a view to sale

Article 239 ter

I. - The provisions of 2 of article 206 are not applicable to non-trading companies created after the entry into force of law no. 64-1278 of 23 December 1964 and whose purpose is the construction of b…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter IIa: Operational reserve of the customs administration

Article 52 ter

…ditions may be admitted to the Customs Administration's operational reserve, under 2° of article 52 bis: 1° Be of French nationality ; 2° Be aged between eighteen and sixty-seven; 3° Must not have bee…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section 0I ter: Levy on sums paid by insurance and similar organisations in respect of insurance contracts in the event of death

Article 990 I

…s other than those mentioned in 1° of I of Article 199 septies, than those mentioned in article 154 bis and in 1° of Article 998, with the exception of contracts covered by articles L. 224-1 et seq. o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4°: Capital financing of long-term electricity supply companies

Article 238 bis HZ bis

A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Taxpayer returns

Article 170 ter

…rd party. The mission of the trusted third party consists exclusively, on the basis of a contract entered into with the taxpayer, of: 1° receiving the supporting documents filed and presented by the t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section IIa: Annual tax on office premises, commercial premises, storage premises and parking areas levied in the Ile-de-France region

Article 231 ter

…x on office premises, commercial premises, storage premises and parking areas is levied, within the territorial limits of the Ile-de-France region, made up of Paris and the départements of Essonne, Ha…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
OA: Non-alcoholic drinks

Article 1613 ter

…the scope of this contribution are infant milks for the first and second ages, growing-up milks, enteral nutrition products for sick people and soya-based drinks with at least 2.9% protein from soya…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Ia: Business value added tax

Article 1586 ter

…r a trust agreement who carry out an activity under the conditions set out in articles 1447 et 1447 bis and whose turnover exceeds €152,500 are subject to the business value added contribution.II. - 1…

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

Article 1407 ter

…the municipal council may, by a resolution passed under the conditions laid down in article 1639 A bis, increase by a percentage of between 5% and 60% its share of the council tax assessment on secon…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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