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Showing 351360 of 69831 articles for Art. I-1°-b and b bis

French General Tax CodeIn force
Chapter XX: Levies on betting and gaming

Article 302 bis ZI

It is instituted, for online circle games organised and operated under the conditions laid down by the article 14 of Law no. 2010-476 of 12 May 2010 relating to the opening up to competition and the r…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter XX: Levies on betting and gaming

Article 302 bis ZG

It is hereby instituted, for the pari mutuel organised and operated by the sociétés de courses under the conditions laid down by Article 5 of the Law of 2 June 1891, the purpose of which is to regulat…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter XX: Levies on betting and gaming

Article 302 bis ZH

It is instituted, for sports betting organised and operated under the conditions set by I of article 137 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entrepri…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter XX: Levies on betting and gaming

Article 302 bis ZO

Under the conditions set out in Article 15 of the 1965 Finance Act (no. 64-1279 of 23 December 1964), a levy equal to 12% of the commission accruing to racing companies, net of any remuneration to aut…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 38 bis C

By way of exception to the provisions of Article 38, interest rate or currency swaps entered into by credit institutions, finance companies or investment firms referred to in article 38 bis A and whic…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ib: Revaluation of depreciable fixed assets

Article 238 bis J

I. - The provisions of I of article 238 bis I relating to the revaluation of non-depreciable fixed assets are extended to depreciable fixed assets appearing in the balance sheet for the first financia…

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

Article 302 bis KH

I. - A tax is hereby introduced payable by any electronic communications operator, within the meaning of Article L. 32 of the French Post and Electronic Communications Code, which provides a service i…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Section 4: Controls on certain operations carried out within the European Community.

Article 65 A bis

…markings, packaging, destination or use of goods with national or Community status, for which any benefit allocated by the European Agricultural Guidance and Guarantee Fund, Guarantee Section, or by…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter Xa: Health charges on fishery and aquaculture products

Article 302 bis WA

…ture products shall pay a health fee for first placing on the market to the State.II. - This fee is based on the weight of the products.III. - The chargeable event is the operation of first receipt or…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Xa: Health charges on fishery and aquaculture products

Article 302 bis WB

I. - Any person who prepares or processes fishery or aquaculture products, in a land-based establishment or in a factory vessel, pays a processing health fee to the State. II. - This fee is based on t…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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