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Showing 4150 of 60910 articles for Art. s. 1843-4 and 1592

French General Tax CodeIn force
6 : Tax paid by electronic payment

Article 1681 septies

1 Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation fon…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
9° : Tax reduction for certain insurance premiums

Article 199 septies

…of the insured, or to a person deemed to be dependent on the latter pursuant to Article 196 A bis, and when these beneficiaries are suffering from a disability which prevents them either from engagin…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2° : Tax credit for expenditure on delegated production of cinematographic or audiovisual works

Article 220 sexies

I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of t…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Internal taxes.

Article 266 sexies

I. - A general tax on polluting activities has been introduced and is payable by the following natural or legal persons:1. a) Any person receiving hazardous or non-hazardous waste and operating a faci…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ia: Business value added tax

Article 1586 sexies

…erred to in IIa to VI:1. Turnover is equal to the sum of:- sales of manufactured products, services and goods;- royalties for concessions, patents, licences, trademarks, processes, software, rights an…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter IVa: Consultation of automated data processing for the purposes of customs controls

Article 67 sexies

…the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, and postal service providers shall transmit to the Directorate-General for Customs and Indirect Taxa…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 0I bis: Reduction in direct local tax bases

Article 1635 sexies

…place of its main establishment, to direct local taxes levied for the benefit of local authorities and various establishments and bodies in accordance with the rules laid down for determining the bas…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XX ter: Declaration of overseas investments

Article 242 septies

…rcised by companies listed in a public register kept by the State representative in the departments and collectivities designated by joint order of the ministers in charge of the budget and overseas d…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XX ter: Declaration of overseas investments

Article 242 sexies

…uater X or 244 quater Y declare to the tax authorities the nature, location, financing arrangements and operating conditions of these investments. When the investments are made by legal entities with…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section I: Registration duties - Land registration tax

Article 1599 sexies

…levied for the benefit of the Ile-de-France region an additional tax on the registration duties or land registration tax payable on transfers for valuable consideration, other than those mentioned in…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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