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Showing 561570 of 57415 articles for Art. s. 150 U and 200 B

French General Tax CodeIn force
1°: Conditions for practising the profession of distiller

Article 311 bis

The profession of distiller may only be exercised in a fixed establishment. However, individual derogations may be granted by order of the authority designated by decree on a proposal from the adminis…

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

Article 1090 B

When it takes the place of registration duties under Article 664, any land registration tax that may be due is liquidated as a debit under the conditions indicated, for registration duties, in II of A…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Public land registry service

Article 881 B

A fixed contribution of €8 shall be levied for any amending or supplementary forms filed pursuant to paragraph 3 of article 34 of decree n° 55-1350 of 14 October 1955 taken for the application of decr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
9°: Overseas departments

Article 1043 B

In the Department of Mayotte, from 1 January 2018 until 31 December 2025, the following are exempt from registration duty or land registration tax when they are carried out for the benefit of irregula…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
12°: National parks

Article 1045 bis

(first paragraph disjoined)Acquisitions and exchanges of real estate located in the heartlands of a national park made by the public establishment of this park are exempt from registration duties and…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: Business property tax rebate

Article 1647 bis

Taxpayers whose business property tax assessment bases decrease benefit, at their request, from a rebate corresponding to the difference between the bases of the penultimate year and those of the last…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Transfer by deed executed abroad of interests in foreign real estate companies whose assets consist mainly of real estate or real estate rights located in France

Article 718 bis

When effected by deed executed abroad, transfers of holdings in legal entities with a preponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
5: Building lease

Article 33 bis

Subject to the provisions of article 151 quater, rents and services of any kind that constitute the price of a construction lease entered into under the conditions provided for by the

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 01: Consignment duty.

Article 322 bis

Customs officers may detain the goods referred to inarticle 38 (4) and (5) above, or goods likely to belong to one of the categories of goods listed in these same provisions, and possibly the vehicles…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of property income

Article 14 B

Items of income covered by this I that have been waived or relinquished by the lessor to the lessee company between 15 April 2020 and 31 December 2021 under the conditions and within the limits mentio…

AI translation · Updated 8 Nov 2023Open Article
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