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Showing 20512060 of 8998 articles for Art. BOI-RFPI-BASE-20-50 n° 20

French General Tax CodeIn force
Section I: Tobacco

Article 575

The weighted average retail selling price in mainland France of manufactured tobacco is calculated by product group according to the total value of all units released for consumption, based on the ret…

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

Article 571

The suppliers mentioned in Article 570 are required to declare each of their establishments to the administration. The department's agents may freely carry out any necessary checks inside these establ…

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

Article 568

…n 3° of I of Article 570 is set in accordance with the table below: Year Rate (in %) From 1 January 2022 17.729Licence duty is payable when manufactured tobacco is released for consumption. It is sett…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIa: Property wealth tax

Article 975

I.-The immovable property or rights mentioned in 1° of article 965 and the units or shares mentioned in 2° of the same article 965 representing these same properties or rights, when these properties o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIa: Property wealth tax

Article 973

I.-The value of the assets mentioned in article 965 is determined in accordance with the rules in force for death duties. By way of derogation from the second paragraph of article 761, a 30% allowance…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIa: Property wealth tax

Article 978

…ns recognised as being in the public interest that meet the conditions set out in a of 1 of Article 200; 3° Work-integration companies and temporary work-integration companies mentioned, respectively,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AB

I.-The administrator of a trust defined in Article 792-0 bis of which the settlor or at least one of the beneficiaries is domiciled for tax purposes in France or which includes property or a right sit…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AH

…cial owners of such persons, legal arrangements or structures, within the meaning of Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AF

I.-Where an intermediary is subject to a reporting obligation similar to that provided for in Article 1649 AD in several European Union Member States, the cross-border scheme is declared exclusively t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AG

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AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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