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Showing 10611070 of 2313 articles for Art. CGI — DMTG

French General Tax CodeIn force
DOM

Article 574

The conditions of application in the overseas departments of articles 565 and 570 to 572 are laid down by regulation (1).

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Circulation, possession and trade in tobacco products

Article 575 K

It is forbidden for anyone to professionally manufacture cigarettes with tobacco for others or to accidentally manufacture cigarettes with tobacco for profit except under the conditions set out in the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
b: Transfers and other transactions resulting from verbal agreements

Article 640

In the absence of deeds, transfers of enjoyment for life or for an unlimited period of real estate, business assets or customer lists must be declared within one month of the entry into enjoyment.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Transfers by death

Article 642

In the departments of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion, the deadlines for registering the declarations referred to in article 641 are:- six months from the day of death, wher…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter XX: Levies on betting and gaming

Article 302 bis ZJ

The levy referred to in Article 302 bis ZG is based on the gross gaming revenue, consisting of the share of the stakes collected, in mainland France and the overseas departments, accruing to the opera…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3°: Provisions common to turnover tax and industrial and commercial profits

Article 302 septies A ter A

1. Sole traders and companies referred to in Article 239 quater A subject to the regime defined in article 302 septies A bis may keep super-simplified accounts. These accounts only record details of r…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
6°: Implementation measures

Article 311

Decrees in the Council of State will lay down the procedures for applying the provisions relating to stills (1).

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

Article 523

The guarantee of the title is attested by the hallmark applied to each coin in accordance with the following procedures:a) Either by affixing a metal guarantee hallmark manufactured and marketed by th…

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

Article 524 bis

Exempt from the guarantee hallmark are: a) Articles made before 1838 and those made after that date already bearing former French guarantee hallmarks; b) Articles containing gold, silver or platinum a…

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

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
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