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Showing 97519760 of 9794 articles for Art. CJEU – C-64/21 – 13 Oct. 2022

French General Tax CodeIn force
A: Periodic updating of the rental value of built and unbuilt properties

Article 1518 bis

…spect of 1983, at 1.08 for industrial properties other than those referred to in Article 1500, at 1.13 for built-up properties other than the aforementioned industrial properties, and at 1.10 for unbu…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Interest on arrears

Article 1727

I. - Any tax claim, the establishment or collection of which is the responsibility of the tax authorities, which has not been paid within the legal time limit shall give rise to the payment of late pa…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Subsection 5: Special provisions for the départements of Bas-Rhin, Haut-Rhin and Moselle

Article A444-179

Deeds and formalities relating to judicial partition and judicial voluntary sales give rise to the collection of fees in accordance with the table below: Description of service Fee a) Acts and formali…

AI translation · Updated 4 Nov 2023Open Article
French Commercial codeIn force
Subsection 2: Certification of accounts

Article A823-19

…to information in the report of the competent body to the body called upon to approve the accounts. 13. If this is not the case, and if the entity does not voluntarily re-approve the accounts, or if t…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
Section IIa: Annual tax on office premises, commercial premises, storage premises and parking areas levied in the Ile-de-France region

Article 231 ter

I. - An annual tax on office premises, commercial premises, storage premises and parking areas is levied, within the territorial limits of the Ile-de-France region, made up of Paris and the départemen…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Revenue declarations

Article 287

1. Any taxpayer liable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and w…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Annexes II

Article Annexe I-0-1 (art. A114-3)

Title I DRAWING UP THE ELECTORAL LIST I-1. The director of the sports resources, expertise and performance centre draws up the list of voters and eligible persons for each college in accordance with t…

AI translation · Updated 7 Nov 2023Open Article
French Sports CodeIn force
Annexes II

Article Annexe II-17-1 (art. A211-54)

TITLE I ESTABLISHMENT OF ELECTORAL ROLLS I-1. The Director General of the Ecole nationale des sports de montagne draws up the list of voters and eligible persons for each college in accordance with th…

AI translation · Updated 7 Nov 2023Open Article
French Sports CodeIn force
Annexes II

Article Annexe II-17 (art. A211-3)

TITLE I ESTABLISHMENT OF ELECTORAL ROLLS I-1. The Managing Director of the Institut national du sport, de l'expertise et de la performance shall draw up the list of voters and eligible persons for eac…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
5: Offences committed by third-party declarants

Article 1736

I. - 1. A fine equal to 50% of the undeclared sums shall be imposed for failure to comply with the obligations set out in article 240 and 1 of article 242 ter and article 242 ter B. The fine is not ap…

AI translation · Updated 7 Nov 2023Open Article
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