French General Tax CodeIn force
II: Taxation
Article 674
Less than €25 may not be levied in cases where the sums and values would not produce €25 of proportional duty or tax or progressive duty.
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Showing 5621–5630 of 64661 articles for “Art. R 210-5 and R 210-6”
Less than €25 may not be levied in cases where the sums and values would not produce €25 of proportional duty or tax or progressive duty.
1 (Transferred under article L. 17 of the tax procedures book). 2. The departmental conciliation commission provided for in Article 1653 A may be seized for all deeds or declarations recording the tra…
I. - For the purposes of calculating registration duties and land registration tax, the value of the bare ownership and usufruct is determined by a proportion of the value of the entire property, in a…
Proportional or progressive taxes are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
Where a deed contains two provisions which are tariffed differently but which, because of their correlation, are not such as to give rise to a plurality of duties or taxes, the provision which serves…
Establishments or organisations authorised to carry out imports in application of the second paragraph of II and III of article L. 1245-5 shall mention in the annual activity report provided for in ar…
The application for authorisation provided for in the second paragraph of II of Article L. 1245-5 shall be sent to the Director General of the Agence nationale de sécurité du médicament et des produit…
A decree in the Conseil d'Etat will specify the conditions for the application of articles L. 1435-5-1 to L. 1435-5-4, and in particular the procedures for billing procedures performed as part of outp…
Reasons shall be given for the decision rejecting the application for a declaration of enforceability.
The rejection of an application to set aside or halt provisional enforcement by operation of law and the reinstatement of provisional enforcement by operation of law may be made subject, at the reques…
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