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Showing 17411750 of 33394 articles for Art. Cass. com. 20 June 1995 · Cass. 3e civ. 7 April 2004 · Cass. com. 13 December 1994 · CA Paris 17 September 2013

French General Tax CodeIn force
9: Sanctions against third parties

Article 1740 A

The fact of knowingly issuing documents, such as certificates, receipts, statements, invoices or attestations, enabling a taxpayer to unduly obtain a deduction from taxable income or profit, a tax cre…

AI translation · Updated 7 Nov 2023Open Article
French Labour CodeIn force
Sub-paragraph 1: Exemptions granted by the Prefect

Article R3132-20-1

I. - To qualify as a commercial area within the meaning of article L. 3132-25-1, the area for which a request for demarcation or modification has been made must meet the following criteria:1° Constitu…

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
V: Payment in Treasury securities or claims on the State

Article 1716 A

When their author has acquired, pursuant to the loi n° 78-1 du 2 janvier 1978 relative à l'indemnisation des rapatriés d'outre-mer dépossédés de leurs biens et de la loi n° 87-549 du 16 juillet 1987 m…

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

Article 1729 C

…d in article 1406, article 1496 ter, in III of article 1518 ter and in VI of article 146 of law no. 2019-1479 of 28 December 2019 on finance for 2020 shall result in the application of a fine of €150.…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Paragraph 2: Administrative and tax formalities

Article A444-172

…e rise to the collection of the following fees:Number of the service (table 5 of article appendix 4-7) Designation of service Fee 196 All applications concerning the civil status of natural persons an…

AI translation · Updated 4 Nov 2023Open Article
French Tourism CodeIn force
Subsection 1: Provisions common to ski lifts and conveyors.

Article R342-17

Any modification likely to affect the safety of a ski lift or conveyor belt must be declared to the prefect at least one month before it is implemented. To this end, the project owner must send the Pr…

AI translation · Updated 8 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Paragraph 2: Special provisions for audiovisual adaptations of live performances

Article 311-17

…l adaptation of live performances must be produced by delegated production companies that:1° In the case of co-productions, hold at least 30% of the producer's shares;2° Hold the intellectual property…

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

Article 1724 quinquies

…his option for that year and is subject either to the provisions of 2 of Article 1663 and l'article 1730 or, as regards business property tax and additional taxes, the provisions of article 1679 quinq…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4: Opposition to duty and obstacles to tax control

Article 1735 quater

…Article L. 16 B and to 4 and 4 bis of Article L. 38 of the Book of Tax Procedures entails the application of a fine equal to:1° €50,000, or 5% of the recalled duties if the latter amount is higher, w…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 2: Postal cheques and payment cards

Article L773-17

The postal cheque service is managed by the Office des postes et télécommunications.Subject to approval by the Office des postes et télécommunications, any person may open a postal current account.Pos…

AI translation · Updated 6 Nov 2023Open Article
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