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Showing 181190 of 1294 articles for Art. 796-0 ter

French General Tax CodeIn force
4: Opposition to duty and obstacles to tax control

Article 1735 ter

…concerned by the documents or supplements that have not been made available to the administration after formal notice; 2° 5% of the adjustments to the result based on the article 57 of this code and r…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Tax penalties

Article 1791 ter

The fine of €100 to €750 provided for in I of Article 1791 is set at €2,000 to €10,000 in the case of illicit manufacture, possession, sale or transport of tobacco. This fine is set at €100,000 to €50…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
8: Provisions specific to registration duty, land registration tax, the property security contribution, stamp duty and the special tax on insurance policies

Article 1961 ter

When the requirements set out in article 1702 bis are not complied with, the land registration tax collected once again is not refundable.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Tax penalties

Article 1798 ter

…pealed)2° For infringements of the rules relating to the obligation and procedures for keeping registers: a fine of €15 per omission or inaccuracy or a penalty of between one and three times, dependin…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Title XIII: Prosecution, investigation and judgment of economic and financial offences

Article R50 ter

Non-civil servants fulfilling the conditions set out in the first paragraph of Article 706 are recruited as contract agents. The décret n° 86-83 du 17 janvier 1986 relatif aux dispositions générales a…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
4 : Smoothing or spreading devices

Article 75-0 B

…three-year average is taxed at the marginal tax rate applicable to the taxpayer's overall income determined taking account of this three-year average.For the application of the sixth paragraph, the c…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Capping of certain income tax benefits

Article 200-0 A

…nd 199 unvicies and in XII of Article 199 novovicies, cannot provide a reduction in the tax due greater than the sum of an amount of €18,000.2. The tax benefits used to apply the ceiling mentioned in…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4a: Levy on income from capitalisation bonds or contracts

Article 125-0 A

…s taken out before 1 January 1983 and, in the case of those taken out from the same date, where the term of the bond or contract is equal to or greater than six years for bonds or contracts taken out…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4 : Smoothing or spreading devices

Article 75-0 A

…al and Maritime Fishing Code and the value in stock or in the purchase account of the animals slaughtered;c) (Periodised)3. In the event of cessation of activity, the fraction of the income mentioned…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238-0 A

1. States and territories whose situation with regard to transparency and exchange of information in tax matters has been the subject of a review by the Organisation for Economic Co-operation and Deve…

AI translation · Updated 8 Nov 2023Open Article
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