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Showing 851860 of 17413 articles for Art. n° 16-23.120 et n° 16-10.583

French General Tax CodeIn force
Section 0VII bis: Special equipment taxes levied for the benefit of public establishments. Exemption for certain agricultural land

Article 1607 A

I. - Non-built properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908 and not exe…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
OA: Non-alcoholic drinks

Article 1613 ter

…9 and 2202 of the customs tariff;2° Containing added sugars;3° Packaged in containers intended for retail sale either directly or through a professional or previously assembled and presented in contai…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Ia: Turnover taxes and similar miscellaneous taxes

Article 1609 tricies

A levy is introduced for sports betting based on the gross gaming revenue, made up of the difference between the sums wagered by players and the sums paid out or to be paid out to winners. The sums wa…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section XII: Levy on online horserace betting for the benefit of racing companies

Article 1609 tertricies

…e gross gaming revenue, as defined in the first paragraph of article 302 bis ZJ, from online horse betting mentioned in article 11 of Law no. 2010-476 of 12 May 2010 relating to the opening up to comp…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Common provisions

Article 1635 ter

I. - (Not applicable)II. - Unless otherwise provided for, duties, taxes, fees and other charges levied, for whatever reason, for the benefit of various accounts, funds or bodies and the collection of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section XIII: Social security levies on gaming and betting collected for the benefit of various bodies contributing to the financing of social protection

Article 1609 quatertricies

Social levies on gaming and betting are assessed, declared, liquidated, collected and controlled in accordance with the provisions of the articles L. 137-20, L. 137-21, L. 137-22, L. 137-23, L. 137-25…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VIII: Tax for the development of vocational training in the car, cycle and motorbike repair trades

Article 1609 sexvicies

…assigned to the activities referred to in the second paragraph of I.III. - The rate of the tax is set at 0.75%.IV. - For taxpayers who pay value added tax in accordance with the procedures set out in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Ia: Turnover taxes and similar miscellaneous taxes

Article 1609 untricies

The levies mentioned in articles 1609 novoviciesand 1609 tricies are declared and settled by the online gaming or betting operators mentioned in these articles in accordance with the following procedu…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
OA: Non-alcoholic drinks

Article 1613 quater

…ontribution is payable by the person who makes the first delivery of the products mentioned in I, whether free of charge or for consideration, in France, outside the local authorities governed by Arti…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section Ia: Stamp duty and similar taxes levied for the benefit of the Agence nationale des titres sécurisés (National Agency for Secure Documents)

Article 1628 bis

If the national identity card is not presented for renewal, a stamp duty of €25 will be charged.

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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