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Showing 22312240 of 7976 articles for Art. BOFiP-RFPI-BASE-20-80

French General Tax CodeIn force
7°: Operator obligations

Article 1565 octies

The conditions for application of articles 1559 to 1565 septies as well as the rules relating to the communication of the accounts of establishments subject to the tax are determined by decrees of the…

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

Article 1565 septies

The tax on gaming houses is established, collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Scope of application.

Article 1559

Gambling houses are subject to a tax in the forms and according to the procedures determined in articles 1560 to 1566.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
8°: Allocation of tax

Article 1566

The proceeds of the tax referred to in articles 1559 et 1560 is allocated to the communes in whose territory the gaming houses have their establishments. It is paid monthly, after deduction of a 5% de…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Reduction of duties

Article 1595

There shall be levied for the benefit of the départements an additional tax on registration duties or land registration tax payable on transfers for valuable consideration: 1° of immovable property or…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Compulsory taxes. Additional taxes to certain registration duties

Article 1595 ter

The additional taxes provided for in articles 1595 and 1595 bis do not apply to sales of movable property referred to in 2 of Article 1584.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Reduction of duties

Article 1595 bis

It is levied for the benefit of a departmental equalisation fund, in all communes with a population not exceeding 5,000 inhabitants other than communes classified as tourist resorts within the meaning…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II. Declarations made by insurance companies, provident institutions, associations and mutual societies

Article 1649 ter

I. - The insurance undertakings, provident institutions and unions mentioned in I of Article L. 132-9-3 of the Insurance Code, as well as the mutual insurers or unions mentioned in Article L. 223-10-2…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
0Ic : Declaration of payments made for advertising by billboards, posters and signs

Article 1649 B

Persons making payments of any kind under the contracts referred to in

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section Ia: Airport Nuisance Compensation Fund

Article 1648 AC

I. - With effect from 1st January 2000, a compensation fund for airport nuisance in the communes bordering Paris-Charles-de-Gaulle airport and a compensation fund for airport nuisance in the communes…

AI translation · Updated 7 Nov 2023Open Article
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