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Showing 211220 of 18819 articles for Art. CJEU – Coty – C-230/16 – 6 Dec. 2017

French General Tax CodeIn force
D: Tax base

Article 1388 quinquies C

…onsible for inter-municipal cooperation, in accordance with the conditions set out in I of Article 1639 A bis, the property tax base for shops and boutiques within the meaning of Article 1498, whose m…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Taxes levied for the benefit of the Ile-de-France region

Article 1599 quater C

…023, in application of the table below:1st CIRCONSCRIPTION 2nd REGION 3rd CIRCONSCRIPTION 4.77 € 2.76 € 1.40 €By way of derogation, for parking areas that are commercially operated, the rates are redu…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Infringements relating to other documents

Article 1729 C bis

Filing the list mentioned in the first paragraph of article L. 102 AG of the Book of Tax Procedures is punishable by a tax fine of €200 per account holder omitted.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Infringements relating to other documents

Article 1729 C ter

Failures to comply with a declaration or notification obligation provided for in Articles 1649 AD, 1649 AE and 1649 AG result in the application of a fine which may not exceed €10,000. The amount of t…

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

Article 1724 quater C

In accordance with article L. 8222-4 of the French Labour Code, when the co-contractor is established or domiciled abroad, the obligations whose compliance is subject to verification are those resulti…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
8: Non-compliance with conditions governing tax benefits

Article 1740-0 C

Failure to respond or partial response to the formal notice referred to in II of Article L. 13 BA of the Book of Tax Procedures shall result in the application, for each financial year audited, of a f…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 1: Provisions relating to the ethics officer for local elected representatives

Article R1111-1-C

When the deliberation referred to in article R. 1111-1-B provides for the persons exercising these functions to receive compensation, this compensation shall take the form of holiday allowances, the a…

AI translation · Updated 6 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 1: Common provisions

Article R613-1-C

The Autorité de contrôle prudentiel et de résolution may refer a matter to the European Banking Authority in any of the following situations:1° A request for cooperation, in particular for the exchang…

AI translation · Updated 5 Nov 2023Open Article
French Monetary and Financial CodeIn force
Sub-paragraph 3: Société de libre partenariat (unincorporated partnership)

Article L214-162-6

I. - The Articles of Association of the société de libre partenariat are published in an extract in the Trade and Companies Register. The particulars that must appear therein are defined by decree.II.…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Paragraph 3: Provisions relating to the enforcement of asset freezing orders issued by foreign authorities

Article 695-9-16

Enforcement of a freezing order may be refused if the certificate is not produced, is incomplete or clearly does not correspond to the freezing order. However, the investigating judge may set a time l…

AI translation · Updated 7 Nov 2023Open Article
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