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Showing 7180 of 60910 articles for Art. s. 1843-4 and 1592

French General Tax CodeIn force
1: Definition of taxable income

Article 80 sexdecies

…3332-11 of the Labour Code are subject to income tax according to the rules applicable to salaries and wages, with the exception of those not exceeding the ceiling provided for in the same 2° which b…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
5°: Consequences of a company leaving the group or ceasing to be a group company

Article 223 S

…oup during the period of application of the regime defined in article 223 A or in article 223 A bis and which may still be carried forward at the end of this period may be offset by the company which…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VII: Operations involving manufactured tobacco

Article 298 sexdecies

In the departments of Réunion, Martinique and Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
G: Special rates

Article 281 sexies

Value added tax is levied at the rate of 2.10% in respect of sales of live animals for slaughter and charcuterie made to persons not subject to this tax (1). (1) Provisions applicable from 1 January 2…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIa: Tax on the operators of electronic contact platforms for the provision of certain transport services

Article 300 sexies

I. - The tax is declared and settled by the taxpayer on the dates determined by an order of the Minister responsible for the budget. The frequency of declarations and payments is at most monthly and a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
8°: Financial products benefiting international organisations, foreign sovereign States, their central banks or financial institutions

Article 131 sexies

…tates or the central banks of these States, are exempt from the withholding taxes provided for in 1 and 2 of l'article 119 bis et du prélèvement prévu au III de article 125 A.These investments must no…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
V: Intra-Community transactions involving new or second-hand means of transport

Article 298 sexies

…length of more than 7.5 metres, aircraft with a total take-off weight of more than 1,550 kilograms and motorised land vehicles with a cubic capacity of more than 48 cubic centimetres or a power of mo…

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

Article 1565 septies

The tax on gaming houses is established, collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter IIa: Operational reserve of the customs administration

Article 52 sexies

Reservists are compensated for periods of employment and further training.

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter IIa: Operational reserve of the customs administration

Article 52 septies

…ollective labour agreements or agreements concluded between the Minister responsible for the budget and the employer. The employment contract of the salaried reserve customs officer is suspended durin…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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