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Showing 34313440 of 8581 articles for Art. BOI-IR-RICI-290-10 n° 260–300

French General Tax CodeIn force
Title IIa: Provisions common to direct taxes and turnover taxes

Article 302 decies

Where a person not established in France is required to appoint or have accredited to the tax authorities a representative established in France pursuant to I of Article 289 A, with the exception of r…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Property tax on undeveloped land

Article 1395

…dation. 1° ter As from 1st January of the year following the promulgation of the aforementioned law n° 2001-602 of 9th July 2001, up to 25% of the amount of the tax, wooded land presenting a state of…

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

Article 871

Moveables, effects, merchandise, wood, fruit, crops and all other movable objects may only be sold publicly and by auction, in the presence and through the ministry of public officers with authority t…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Title II: Provisions applicable in New Caledonia, French Polynesia and the Wallis and Futuna Islands

Article R337

For the application of article R. 185, the sum of : "0.91 euros" is replaced by : "1.68 euros (200 F CFP)" and the sum of : "1.37 euros" is replaced by : "2.52 euros (300 F CFP)".

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
B: Tax penalties

Article 1737

I. - Shall entail the application of a fine equal to 50% of the amount:1. Of the sums paid or received, disguising or concealing the identity or address of its suppliers or customers, the identificati…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Value added tax

Article 293 C

The exemption referred to in I and IV of article 293 B is not applicable:1° To the transactions referred to in I of article 257 ; 2° To the transactions referred to in Article 298 bis ; 3° To transact…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 2: Provisions relating to the implementation of a resolution measure

Article L613-52-2

I. - Without prejudice to the European Union's legal regime on state aid, the resolution board may waive the provisions of I of Article L. 613-50-6 if their implementation is likely to compromise the…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 2: Provisions relating to the implementation of a resolution measure

Article L613-52-1

With the agreement of the purchaser, the College of Resolution may return to its original owner any item that has been transferred pursuant to the first paragraph of Article L. 613-52, without the lat…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 2: Provisions relating to the implementation of a resolution measure

Article L613-52

The resolution college may decide to transfer, on one or more occasions, to one or more purchasers other than a bridge institution, all or part of the equity securities mentioned in Chapter II of Titl…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 2: Provisions relating to the implementation of a resolution measure

Article L613-52-5

For the sole purpose of exercising the freedom to provide services or the freedom of establishment in another Member State, the acquirer shall be deemed to be a continuation of the person subject to r…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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