Article 302 bis MB
I. - A tax is payable by farmers in respect of their agricultural activities, excluding those placed under the flat-rate agricultural reimbursement scheme mentioned in articles 298 quater and 298 quin…
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Showing 631–640 of 54347 articles for “Art. Loi 2025-391 of 30 April 2025”
I. - A tax is payable by farmers in respect of their agricultural activities, excluding those placed under the flat-rate agricultural reimbursement scheme mentioned in articles 298 quater and 298 quin…
The fee referred to in article 302 bis N is established and recovered according to the same rules, under the same guarantees, privileges and penalties as for value added tax.
The health fee referred to in article 302 bis S is also levied on imports of meat, whether prepared or not. It is payable by the importer or customs declarant. It is established and recovered by the c…
A decree sets out the conditions for application of articles 302 bis S à 302 bis V and defines in particular the methods for calculating the net weight of meat. It also determines the criteria and pro…
The rate of the levies mentioned in articles 302 bis ZH and 302 bis ZI is set at :27.9% of gross gaming revenue in respect of sports betting marketed in a physical distribution network and 33.7% of gr…
I. - A health fee is introduced for the benefit of the State for the control of certain substances and their residues. This fee is payable by: 1 (Repealed); 2 (Repealed); 3 Collection centres or proce…
The levy referred to in Article 302 bis ZG is based on the gross gaming revenue, consisting of the share of the stakes collected, in mainland France and the overseas departments, accruing to the opera…
…a factory vessel, pays a processing health fee to the State. II. - This fee is based on the weight of products introduced into a land establishment to undergo preparation or processing operations or…
The levies mentioned in articles 302 bis ZG, 302 bis ZH, 302 bis ZI and 302 bis ZO are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securiti…
When a person not established in France is liable for one of the levies mentioned in articles 302 bis ZG, 302 bis ZH and 302 bis ZI, it must have a representative established in France accredited by t…
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