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Showing 381390 of 56985 articles for Art. 796-0 bis and 796-0 quater

French General Tax CodeIn force
II: Tax liability

Article 1663 bis

…r regulatory status or whose title is protected or a partner in a company referred to in articles 8 and 8 ter, carrying on a liberal profession, in order to practice his profession there, the payment…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1639 A bis

I. - Deliberations by local authorities and competent bodies relating to direct local taxation, other than those setting either the rates or the products of taxation, and other than those instituting…

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

Article 182 A bis

…tive State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, unless the debtor provides proof that these sums correspond to actu…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter VI: Miscellaneous duties and taxes.

Article 285 bis

…tax burden with similar products of national origin. Decrees issued by the Minister for the Economy and Finance set the terms and conditions for the application of this provision for each type of good…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 2: Liens and mortgages, subrogation.

Article 379 bis

1. Amounts still owed as preferential claims by merchants and legal entities governed by private law, even if they are not merchants, in respect of the claims listed in 1 of article 379, shall be disc…

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

Article 668 bis

For the purposes of calculating registration duties and land registration tax, the value of the claim held on a trust is valued at the real net market value of the assets placed in trust or the assets…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Special schemes and exemptions

Article 828 bis

1. The following are exempt from registration duties, land registration tax and the contribution provided for in Article 879 transfers of property, rights and obligations resulting from the transforma…

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

Article 1522 bis

I. - The municipalities and their public establishments for inter-municipal cooperation may institute, under the conditions provided for in 1 of II of article 1639 A bis, an incentive portion of the t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: Scope of application

Article 256 bis

…acting as such, or by a non-taxable legal entity when the vendor is a taxable person acting as such and who does not benefit in his State from the special exemption scheme for small businesses, are al…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4: Withholding taxes and levies on income from securities

Article 1678 bis

1. Interest on savings bonds issued by industrial and commercial companies and, whatever their purpose, by the legal entities referred to in Article 108 give rise, at the time of their payment and eve…

AI translation · Updated 7 Nov 2023Open Article
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