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Showing 10711080 of 12278 articles for Art. US Estate Tax — QDOT

French General Tax CodeIn force
III: Common obligations

Article 539

…ns domiciled abroad, the entries to be made in the register provided for in the preceding articles must be supported by receipts certifying that the duties and taxes payable on entry into France have…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Export or delivery to another Member State of the European Union

Article 543

Works of gold, silver or platinum may, under the conditions laid down by decree in the Council of State, be exported or be the subject of a delivery to another Member State of the European Union witho…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Export or delivery to another Member State of the European Union

Article 547

The additional measures are determined by decrees in the Council of State (1). (1) Annex I, art. 204 to 211.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IX: Application procedures

Article 553

The detailed rules for the application of the articles relating to gold, silver or platinum articles, in particular those relating to the testing or issue of authorisations, the application of hallmar…

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

…of the Council of the European Union. A joint order of the Minister for the Economy, Finance and Industry, the Minister for Agriculture and Fisheries and the Secretary of State for the Budget sets the…

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

Article 302 bis ZH

…t out in I of Article 137 of the aforementioned Law no. 2019-486 of 22 May 2019 and by persons who must be subject, as online sports betting operators, to the authorisation mentioned in Article 21 of…

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

Article 302 bis ZL

…ned in Article 302 bis ZO according to the following procedures:1° For those liable for value added tax subject to the normal actual taxation regime provided for in Article 287(2), on the annex to the…

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

Article 302 bis ZM

…ame procedures and subject to the same penalties, guarantees, securities and privileges as turnover taxes. Claims are presented, investigated and judged according to the rules applicable to these same…

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

Article 302 bis ZN

…ce 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 the tax authorities, who undertakes to…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3°: Traffic

Article 307

With the exception of stills belonging to itinerant hirers, apparatus or parts of apparatus suitable for the distillation, manufacture or pressing of eaux-de-vie or spirits may only circulate anywhere…

AI translation · Updated 7 Nov 2023Open Article
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