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Showing 531540 of 29120 articles for Art. Cass. 2e civ. 7-7-2022 n° 21-13.527 F-B

French Customs CodeIn force
F. - Payment of sums fraudulently or improperly obtained.

Article 377 bis

1. In addition to tax penalties, the courts shall order the payment of sums defrauded or improperly obtained. 2. Even when it does not pronounce a sentence, the criminal court is competent to rule on…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
B. - Second class.

Article 411 bis

Any person who improperly obtains the reduced rate for diesel fuel set out in article L. 312-61 of the French Goods and Services Tax Code is liable to a fine of between one and two times the undue amo…

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

Article 278 bis

Value added tax is levied at the reduced rate of 10% in respect of supplies of the following products:1° (Repealed);2° (Repealed);3° (Repealed);3° bis The following products:a) firewood;b) agglomerate…

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

Article 279 bis

The reduced rates of value added tax do not apply: 1° To transactions, including transfers of rights, relating to publications that have been subject to at least two of the prohibitions provided for i…

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

Article 1382 B

Municipalities and public establishments of inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in article 1639 A bis, exempt, for their…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1394 B

Non-built properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908, not exempt purs…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
APPENDIX 7-2 (APPENDIX TO ARTICLES A. 713-8 AND A. 713-11)

Article Annexe 7-2

ELECTION OF MEMBERS OF TERRITORIAL CHAMBERS OF COMMERCE AND INDUSTRYYou can consult the JORF n° 0234 of 7 October 2021, text n° 36, at the following address: https://www.legifrance.gouv.fr/download/pd…

AI translation · Updated 3 Nov 2023Open Article
French Commercial codeIn force
APPENDIX 7-3 (APPENDIX TO ARTICLES A. 713-17 AND A. 723-23)

Article Annexe 7-3

ELECTION OF CONSULAR DELEGATESYou can consult the photos in the JO n° 244 of 20/10/2010 text number 8

AI translation · Updated 3 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Sub-section 3: Financial contributions from communes and public establishments for inter-communal cooperation in the département, communes in the metropolitan area, the metropolitan area and the département to the budget of the departmental-metropolitan fire and rescue service

Article L1424-76

The contribution of the department and that of the metropolitan authority to the budget of the departmental-metropolitan fire and rescue service are set each year by deliberation of the departmental c…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3: Special provisions for gifts

Article 776 ter

Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.

AI translation · Updated 7 Nov 2023Open Article
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