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Showing 11111120 of 2313 articles for Art. 8 · CGI Arts. 150 U and 150 VC

French General Tax CodeIn force
4: Special arrangements for the Moselle, Bas-Rhin and Haut-Rhin departments

Article 649

The provisions applicable to buildings located in the departments of Moselle, Bas-Rhin and Haut-Rhin shall be laid down by decree (1).

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3°: Provisions common to turnover tax and industrial and commercial profits

Article 302 septies A ter B

The provisions of article 302 septies A bis are not applicable to natural or legal persons or to legal or de facto groupings of persons who carry out an occult activity within the meaning of the secon…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Obligations of manufacturers and merchants

Article 303

Any manufacturer or merchant of apparatus suitable for the distillation, manufacture or ironing of eaux-de-vie or spirits is required, at least three days before the start of the manufacture or trade,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Ba: Rum regime

Article 363

Infringements of the provisions of the legislative or regulatory texts relating to the rum regime are established and prosecuted as in matters of indirect taxation.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Wines and ciders

Article 434

It is forbidden to manufacture, dispatch, sell, offer for sale or hold with a view to sale, under the name of wine, cider, perry or mead, products that do not meet the definition given, for wine, by C…

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

Article 531

If the assayer assumes that a work of gold, vermeil, silver, platinum is filled with iron, copper or any other foreign material, he has it cut in the presence of the owner. If the fraud is recognised,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Common obligations

Article 536

Unmarked works purchased by manufacturers and merchants, even for their personal use, must be presented for inspection within three days or broken. Any gold, silver or platinum work found unmarked at…

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

Article 568 ter

I. - The distance selling of manufactured tobacco products, including when the purchaser is located abroad, is prohibited in mainland France and the overseas departments. The acquisition, introduction…

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

Article 570

I. - In accordance with the procedures laid down by regulation, all suppliers are subject to the following obligations:1° Deliver tobacco only to the tobacconists designated in article 568;2° Retain o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Corsica - DOM

Article 575 E bis

I.- (Repealed).II.-For the various tobacco products, the retail selling price applied in Corsica is at least equal to a percentage of the continental selling prices for the same products, set in accor…

AI translation · Updated 7 Nov 2023Open Article
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