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Showing 56415650 of 14294 articles for Art. BOI-RFPI-BASE-20-20 n° 10

French General Tax CodeIn force
Section IV: Obligations of taxpayers

Article 537

Manufacturers and merchants of wrought or unwrought gold, silver and platinum or alloys of these metals, and, in general, all persons who hold materials of this kind for the exercise of their professi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Piquettes and sugar wines

Article 428

1° (Repealed) 2° The product of the fermentation of fresh grape marc with water and sugar is considered to be sugar wine.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Obligations of taxpayers

Article 539

Manufacturers and merchants may only purchase from persons known to them or having respondents known to them. When purchases of materials, works, platinum, gold or silver ingots, have been concluded w…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Obligations of taxpayers

Article 535

I. - Manufacturers, merchants and persons treated as such and guarantee commission agents must take to the guarantee office to which they belong or to an approved inspection body the works which must…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Obligations of taxpayers

Article 538

New works deposited with manufacturers and dealers with a view to sale and used works which the said manufacturers have received on deposit, for whatever reason and in particular for repair, must also…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: Stamp duties proper

Article 916 A

Cheque forms that do not meet the characteristics of being blocked in advance and non-transferable by endorsement mentioned in Article 85 of Act no. 78-1239 of 29 December 1978 are subject to a stamp…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IX: Miscellaneous provisions

Article 1133 quater

Subject to the provisions of Article 1020, deeds recording the formation, amendment or termination of a trust contract or recording the transfer of additional property or rights to the trustee are sub…

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

Article 1414

I. - (Repealed).I bis. - (Repealed).II. - The following are automatically exempted from council tax on secondary residences and other furnished premises not used as a main residence:1° Managers of you…

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

Article 1414 B

People who retain the use of the dwelling that was their main residence before being permanently housed in an establishment or service mentioned in 6° of I of Article L. 312-1 of the code de l'action…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1588

I. - Royalties relating to substances other than crude oil are allocated to the department in whose territory the concession is located. If the concession extends over several départements, the royalt…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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