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Showing 7180 of 61439 articles for Art. R. 3304-22 · C. mon. fin. Art. L. 224-4

French General Tax CodeIn force
Ia: Territoriality

Article 259 C

The place of supply of the following services is also deemed to be in France when they are supplied to non-taxable persons and the actual use or exploitation of these services takes place in France:1°…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Departmental committee for direct taxes and turnover taxes

Article 1651 C

…t value used for the assessment of value added tax, in the cases provided for in 4° of 1 of Article L. 59 A of the Book of Tax Procedures, the commission comprises, in addition to the chairman, three…

AI translation · Updated 7 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Subsection 1: Calculation of sums entered in the automatic cinema distribution account

Article 222-4

The calculation rates are set at :- 220% for the fraction of the box office takings generated by a work of less than or equal to €307,500;- 140% for the fraction of the box office takings generated by…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
8: Provisions specific to registration duty, land registration tax, the property security contribution, stamp duty and the special tax on insurance policies

Article 1965 C

…ess the overpayment is reimbursed, upon request submitted within the period provided for in Article R. 196-1 of the Book of Tax Procedures and on the representation of the birth certificate, if the bi…

AI translation · Updated 7 Nov 2023Open Article
French Sports CodeIn force
Annexes I

Article Annexe I-7 (art. R*131-46)

…the organisation and running of these events, with the exception of those provided for by articles L. 331-5 and R. 331-3 Rules of the delegated sports federations Applications relating to sports equi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VIIIa: Basic excess

Article 293 C

The exemption referred to in I and IV of article 293 B is not applicable:1° To the transactions referred to in I of article 257 ; 2° To the transactions referred to in Article 298 bis ; 3° To transact…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
C: Tax on offshore wind turbines

Article 1519 C

…ns from one of the points on the territory of the communes concerned and the population of the latter. By way of exception, when the installations are visible from several départements, the distributi…

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

Article 208 C

…ersons referred to in Article 8 and in 1, 2 and 3 of article 206 whose corporate purpose is identical.The capital or voting rights of the companies referred to in the first paragraph must not be held,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
11: Offences committed by account holders.

Article 1740 C

Unless the first paragraph of Article L. 564-1 of the Monetary and Financial Code, failure by an account holder to remit, under the conditions set out in Article L. 102 AG of the Book of Tax Procedure…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Other appendices

Article Annexe C

…included (1): . 1. The name or company name of the creditor . 2. The individual identification number. (1) 3. The date of performance of the services or delivery of the supplies and designation of the…

AI translation · Updated 3 Nov 2023Open Article
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