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Showing 84518460 of 8603 articles for Art. BOFiP-ENR-AVS-10-40

French General Tax CodeIn force
III: Provisions common to property liable to direct local taxes

Article 1518 A quinquies

I. - 1. With a view to establishing the property tax on built-up properties, the business property tax, the council tax on second homes and other furnished premises not allocated to the principal dwel…

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

Article 1635 quater D

I.-The following are exempt from development tax: 1° Buildings and developments intended for use by a public service or public utility, the list of which is set by decree in the Conseil d'Etat. The be…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Subsection 1: Tourist tax and flat-rate tourist tax

Article L2333-41

I. - The rate of the flat-rate tourist tax is set, for each type and category of accommodation, per unit of accommodation capacity and per overnight stay.This rate is set by deliberation of the munici…

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Chapter II: Life insurance and capitalisation operations

Article A132-5-2

I.-For commitments covered by 1° of Article L. 134-1, I of Article A. 132-4-1 applies as follows:1° Where the technical rate used is not zero, the literary explanation referred to in 2° of I of articl…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Chapter IIa: Fixed fine procedure

Article A37-32

I.-On the front, entitled: "Notice of payment, infringement for non-payment of toll" appear, in the upper part of the document, on its left-hand side, the following entries:1° Date of dispatch of the…

AI translation · Updated 5 Nov 2023Open Article
French Commercial codeIn force
Subsection 2: Certification of accounts

Article A823-16

The professional practice standard relating to the recognition of the risk of material misstatement of the financial statements resulting from non-compliance with legal and regulatory texts, approved…

AI translation · Updated 3 Nov 2023Open Article
French Commercial codeIn force
Subsection 2: Certification of accounts

Article A823-17

The professional practice standard relating to the assessment of accounting estimates, approved by the Minister of Justice, is set out below: PROFESSIONAL PRACTICE STANDARD RELATING TO THE ASSESSMENT…

AI translation · Updated 3 Nov 2023Open Article
French Public Health CodeIn force
APPENDICES TO PART ONE

Article Annexe 13-9

ASBESTOS DETECTION PROGRAMMES REFERRED TO IN ARTICLES R. 1334-20, R. 1334-21 AND R. 1334-22 List A mentioned in article R. 1334-20 COMPONENT TO BE PROBED OR CHECKED Flocking Insulation False ceilings…

AI translation · Updated 30 Oct 2023Open Article
French Monetary and Financial CodeIn force
Title III: Payment systems and settlement and delivery systems for financial instruments

Article L330-1

I. - An interbank settlement system or a system for the settlement and delivery of financial instruments means a national or international procedure organising relations between at least three partici…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Annexes II

Article Annexe II-2-1

SPECIFICATIONS Title, position and contact details of declarant :Part 1: GENERAL CLAUSES1-1. - Identification of the training organisation :- company name: name, address, telephone number, e-mail addr…

AI translation · Updated 7 Nov 2023Open Article
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