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Showing 281290 of 2824 articles for Art. 796-0 bis & 796-0 ter

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 bis

I. - 1. Where they do not fall within the scope of II ter of article 125-0 A or of I ter of article 990 I, sums which, on the day they were deposited with the Caisse des dépôts et consignations, were…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Income from securities issued outside France and similar income

Article 123 bis

…accounts.For the purposes of the first paragraph, the privileged nature of a tax regime shall be determined in accordance with the provisions of article 238 A by comparison with the tax regime applic…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
21° : Allocation of the tax reduction for donations to charities provided for in article 238 bis

Article 200 bis

The tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respec…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3a: Other penalties for serious breaches of the law

Article 1731 bis

…Article 1758, or against the reassessments made pursuant to the second paragraph of Article 1649 quater A nor on the resulting duties.2. For the calculation of real estate wealth tax, the benefit prov…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4°: Transactions in forward financial instruments

Article 242 ter E

…al futures instruments mentioned in 8° of I of article 35, in 5° of 2 of Article 92 and article 150 ter or, in the absence of an account keeper, the persons contracting these financial contracts menti…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1840 W ter

1. Inaccuracies in the declarations provided for in 4° of article 1605 bis will result in a fine of €150. 2. Omissions or inaccuracies in the declarations provided for in 5° and 6° of Article 1605 ter…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Declaration by operators of electronic contact platforms

Article 1649 ter B

I.-The platform operator submits the declaration provided for in Article 1649 ter A when it is in one of the following situations: 1° it is resident in France; 2° It is not resident in France but sati…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Declaration by operators of electronic contact platforms

Article 1649 ter D

…or service providers who carry out one or more of the transactions referred to in I of Article 1649 ter A and, where applicable, the properties rented. To this end, it collects information relating to…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Section 2: Recovery.

Article 349 bis

…with at least the grade of controller, for the exercise of the powers he holds under articles 345 ter, 348, 349 quinquies, 349 nonies, 379 bis, 387 bis and 388 of this code, the code of civil enforc…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Greater Paris Metropolis

Article 1656 bis

I. - 1° Les dispositions du présent code, applicables aux établissements publics de coopération intercommunale soumis à l'article 1609 nonies C, apply to the Greater Paris metropolitan area.For the ap…

AI translation · Updated 7 Nov 2023Open Article
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