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Showing 97419750 of 10952 articles for Art. CJEU – Unamar – 17 Oct. 2013 – C-184/12

French Public Health CodeIn force
Chapter I: Tasks and powers of the regional health agencies

Article L1431-2

The regional health agencies are responsible, taking into account the particularities of each region and the specific needs of defence, for1° Implementing at regional level the health policy defined i…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 219

…funds covered by article L. 214-37 of the Monetary and Financial Code as it read prior to Order no. 2013-676 of 25 July 2013 amending the legal framework for asset management, professional private equ…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Subsection 2: Certification of accounts

Article A823-6

…the entity or its sector; or - the completion of particular transactions during the financial year. 17. On the basis of his professional judgement, the statutory auditor identifies relevant criteria o…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis A

I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
C: Special arrangements applicable to distance sales of goods imported from third countries or territories

Article 298 sexdecies H

I.-A. The following may avail themselves of this special scheme: 1° Any taxable person established on the territory of the European Union carrying out distance selling of goods imported from third ter…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Paragraph 2: Right of communication specific to the customs administration.

Article 65

1° Customs officers with at least the rank of controller may demand to see papers and documents of any kind relating to operations of interest to their department, whatever their medium;a) in railway…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Trusts

Article 238 quater B

I. - Profits or losses and capital gains or losses resulting from the transfer, carried out pursuant to a trust transaction defined in article 2011 of the Civil Code, into a trust estate of assets and…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 299

I.-It is hereby instituted a tax due in respect of sums collected by businesses in the digital sector defined in III, in return for the provision in France, over the course of a calendar year, of the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Ia: Business value added tax

Article 1586 quater

I. - The rate applied to the added value mentioned in 1 of II of Article 1586 ter is calculated as follows:a) For companies with a turnover of less than €500,000, the rate is zero;b) For companies wit…

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

Article 1684

…hen the taxes in question have been subject to the increases provided for in b or c of 1 of article 1728 or article 1729 and on condition that the owner knew or could not have been unaware of the exis…

AI translation · Updated 7 Nov 2023Open Article
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