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Showing 211220 of 67538 articles for Art. I · C. com. Art. L 526-1

French General Tax CodeIn force
4: Other penalties and miscellaneous measures

Article 1825 C

Failing completion of the formalities mentioned in 5° of article L. 311-39 of the code of taxes on goods and services and applicable to itinerant distillers, and unless the provisions of article 1808,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Tax penalties

Article 1840 I

Any fraud or attempted fraud and, in general, any manoeuvre with the aim or having the result of defrauding or compromising the tax, committed in the use of stamping machines is punishable by the pena…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IIa: Second-hand goods, works of art, collectors' items and antiques

Article 297 C

For each supply of second-hand goods, works of art, collectors' items or antiques, reselling taxable persons may apply the value added tax rules applicable to other taxable persons.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°f: Defence restructuring zones

Article 1383 I

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

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

Article 1382 I

I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in article 1639 A bis, partially or fully exe…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1464 I

I. - The municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a general resolution adopted under the conditions defined in l'article 1639 A…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 7: Prudential provisions

Article L511-41-1-C

The Autorité de contrôle prudentiel et de résolution shall assess and monitor the systems, strategies and procedures implemented by credit institutions and finance companies to identify, measure and m…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 quinquies C

I. (Not applicable)II. - 1) Distributions by venture capital companies that meet the conditions set forth in Article 1-1 of Act no. 85-695 of 11 July 1985 on various economic and financial provisions,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
E: Additional tax on undeveloped property

Article 1519 I

I. - An additional tax to the property tax on non-built-up properties is introduced for the benefit of the municipalities and public establishments for inter-municipal cooperation with their own taxat…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Approved management centres

Article 1649 quater C

Management centres, the purpose of which is to provide industrialists, traders, craftsmen and farmers with assistance in management matters and to provide them with an analysis of economic, accounting…

AI translation · Updated 7 Nov 2023Open Article
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French legislation in English — Q&A

Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.
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