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Showing 14011410 of 51196 articles for Art. Cass. 3ème civ. 16-2-2022 n° 20-15.164 FS-B

French Customs CodeIn force
Section 2: Recovery.

Article 349 bis

With regard to the guarantee and recovery of debts governed by this code, the customs accounting officer may delegate his signature to agents under his authority, with at least the grade of controller…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2 : Land registration tax

Article 743 bis

For properties leased for a period of more than twelve years under the conditions provided for in 2 of Article L. 313-7 of the Monetary and Financial Code, the basis of assessment for the land registr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Transfers of company rights

Article 730 bis

Transfers by mutual agreement of shares in joint farming groups and limited liability agricultural holdings mentioned in 5° of Article 8 are registered at the fixed duty of 125 €. Disposals by mutual…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Basis of assessment and settlement

Article 748 bis

The registration duty or land registration tax provided for in Article 746 is applicable to the division of a groupement foncier agricole for property which was in joint ownership at the time of their…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Direct taxes and similar levies

Article 1760 bis

Failure to comply with the obligations set out in IV of Article 210-0 A shall result in a €10,000 fine being imposed for each transaction.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Direct taxes and similar levies

Article 1763 B

1. The management company of a fonds commun de placement à risques or of a fonds professionnel de capital investissement or the manager of a société de libre partenariat which has included in the decl…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Direct taxes and similar levies

Article 1761 bis

Taxpayers who have benefited from the tax credit provided for in article 200 quater in contravention of the provisions of c of 6 ter of the same article 200 quater shall be liable for a fine equal to…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Micro-farming scheme

Article 64 bis

I.-Subject to articles 76 and 76 A, the taxable profit of farmers who are not subject to the tax system defined in article 69 is determined in application of the present article.The taxable profit, be…

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

Article 300 bis

A tax is hereby introduced on the provision, in France, of services for putting people in contact with each other by electronic means with a view to carrying out economic transactions that meet the fo…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 3: Customer due diligence obligations

Article R561-16-2

The persons mentioned in 1° to 1°c of Article L. 561-2, acting as acquirers within the meaning of EU Regulation 2015/751 of the European Parliament and of the Council of 29 April 2015, shall only acce…

AI translation · Updated 5 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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