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Showing 281290 of 30141 articles for Art. Cass. 1ère civ. avis 15-12-2021 n° 21-70.022 F-B

French Cinema and Moving Image CodeIn force
Subsection 7: Conditions relating to aid intensity

Article 211-21

The President of the Centre national du cinéma et de l'image animée may grant exemptions from the 50% threshold for public financial aid, up to a maximum of 60%, for difficult or low-budget cinematogr…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Appendices

Article Annexe B

Statement of change of residence expenses Items that must appear on the document(s) presented to the accountant (presentation in code form is excluded): 1. Identification of the agent Specify: - surna…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
Section IX: Special schemes

Article 296 bis

In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions refer…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Value added tax

Article 293 BA

The exemption mentioned in Article 293 B is not applicable when the administration has drawn up a report of flagrance fiscale, under the conditions set out in Article L. 16-0 BA of the Book of Tax Pro…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Scope of the customs service.

Article 44 bis

In the contiguous zone as defined by Article 10 of Order No. 2016-1687 of 8 December 2016, the customs service may carry out the necessary controls in order to: a) prevent infringements of the laws an…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Internal taxes.

Article 265 B

1. An order of the Minister responsible for the budget shall specify the dyes and tracers:a) (Repealed) ;b) which must be incorporated into energy products in order to prevent dangerous use;This order…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1st Subsection: General provisions

Article 223 B

The overall result is determined by the parent company by making the algebraic sum of the results of each of the companies in the group, determined under the conditions of ordinary law or in accordanc…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 2: Recovery.

Article 345 bis

I.-When the taxpayer has applied a tax law according to the interpretation that the administration had made known by its published instructions or circulars and that it had not reported at the date of…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter VII: Interest for late payment

Article 440 bis

I. - Any tax, duty or charge provided for in this Code that has not been paid within the legal time limit shall give rise to the payment of interest on arrears.Interest for late payment applies from t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Title II: Miscellaneous provisions

Article 1656 bis

I. - 1° Les dispositions du présent code, applicables aux établissements publics de coopération intercommunale soumis à l'article 1609 nonies C, apply to the Greater Paris metropolitan area.For the ap…

AI translation · Updated 7 Nov 2023Open Article
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