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Showing 351360 of 2144 articles for Art. 810 bis

French General Tax CodeIn force
XI ter: Taxation of certain public limited companies, simplified joint stock companies and limited liability companies. Opting for the partnership system

Article 239 bis AB

I.-Public limited companies (sociétés anonymes), simplified joint stock companies (sociétés par actions simplifiées) and limited liability companies (sociétés à responsabilité limitée), the securities…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Exempt transactions

Article 262-00 bis

I.-The following are exempt from value-added tax: 1° The supply of goods and services carried out within the framework of diplomatic and consular relations, within the limits, where applicable, of the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIII: Imports

Article 293 A bis

Non-taxable legal entities that have paid value added tax on the importation of a good may obtain a refund of the tax if they dispatch or transport that good to another Member State of the European Co…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Paragraph 2: "Sports performance" speciality

Article A212-57 bis

The assessment situation leading to certification of the credit units for the specialisation (UC3 and UC4) comprises one or two tests, at least one of which consists of a professional coaching situati…

AI translation · Updated 7 Nov 2023Open Article
French Sports CodeIn force
Paragraph 2: Specialisation in "sports development

Article A212-52 bis

The assessment situation leading to certification of the credit units for the specialisation (UC3 and UC4) comprises one or two tests, at least one of which consists of a professional coaching situati…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IX: Slaughter health fees

Article 302 bis O

The rate of this fee is set per animal of each species, subject to a ceiling of 150% of the average flat-rate levels defined in euros by decision of the Council of the European Union. This fee may be…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IX: Slaughter health fees

Article 302 bis N

Any person who has an animal slaughtered in a slaughterhouse pays a slaughter health fee to the State. However, in the case of contract slaughter, the fee is paid by the third-party slaughterer on beh…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter X: Sanitary cutting fees

Article 302 bis S

Any person who carries out bone-in meat cutting operations pays a cutting health fee to the State. The fee is collected from the slaughterer, third-party slaughterer or wild game processing plant that…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 302 bis MA

I. - A tax on certain advertising expenses is introduced with effect from 1 January 1998.II. - This tax is payable by any person liable to value added tax whose turnover for the previous calendar year…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Xa: Health charges on fishery and aquaculture products

Article 302 bis WA

I. - Any person making the first purchase or taking delivery of fishery or aquaculture products shall pay a health fee for first placing on the market to the State.II. - This fee is based on the weigh…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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