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Showing 371380 of 56985 articles for Art. 796-0 bis and 796-0 quater

French General Tax CodeIn force
I: Stills

Article 310 bis

The State may repurchase, under conditions set by joint order of the Minister for the Economy and Finance and the Minister for Industry (1), stills that were used for the production of raw spirits and…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Assessment of built properties

Article 1498 bis

Taxpayers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: General provisions

Article 311 bis

…ration. The beneficiaries of such exemptions are subject to the obligations set out in articles 327 and 328. The conditions for issuing and withdrawing exemptions are laid down by order of the State a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 236 bis

If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 237 bis

In accordance with the provisions of the first paragraph of Article L. 5422-10 du code du travail, employers' contributions to the financing of the insurance allowance provided for in l'article L. 542…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Deeds and transfers subject to the registration formality

Article 637 bis

Deeds for perpetual concessions in cemeteries are exempt from the registration formality.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1447 bis

…its industrial establishments is subject to business property tax. The same applies to maintenance and major repairs, study and applied research activities carried out in these same establishments an…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Assessment of built properties

Article 1496 bis

…juillet 1970, may decide, by a deliberation taken before 1 July 1986, that all residential premises and premises for professional use in the municipality will be valued, from 1 January 1987, by applyi…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Paragraph 4: Display and distribution of decisions

Article 433 bis

…r the offence provided for in Article 459(1a), the court shall order that the sentence be displayed and disseminated under the conditions provided for in Articles 131-35 or 131-39 of the Criminal Code…

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

Article 1411 bis

…seasonal agricultural employees under the conditions provided for by Article L. 716-1 of the Rural and Maritime Fishing Code, as well as accommodation for apprentices, whose status is governed by the…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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