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Showing 231240 of 1876 articles for Art. s. 202 ter

French General Tax CodeIn force
8: Provisions specific to registration duty, land registration tax, the property security contribution, stamp duty and the special tax on insurance policies

Article 1961 ter

When the requirements set out in article 1702 bis are not complied with, the land registration tax collected once again is not refundable.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Tax penalties

Article 1798 ter

…pealed)2° For infringements of the rules relating to the obligation and procedures for keeping registers: a fine of €15 per omission or inaccuracy or a penalty of between one and three times, dependin…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Title XIII: Prosecution, investigation and judgment of economic and financial offences

Article R50 ter

…filling the conditions set out in the first paragraph of Article 706 are recruited as contract agents. The décret n° 86-83 du 17 janvier 1986 relatif aux dispositions générales applicables aux agents…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
2a: Special provisions for certain new companies

Article 44 sexies A

…cial year or tax period, this period of total exemption for profits made may not exceed twelve months.Profits made in respect of the financial year or tax year following this exemption period are only…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 220 Z septies

…ed on the dwellings mentioned in III of this article is not included as a deductible expense when determining the taxable profit of the legal entities mentioned in 1° to 5° of this I. II.-The amount o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Special arrangements applicable to intra-Community distance sales of goods, to supplies of goods made in a Member State via electronic interfaces facilitating such supplies, and to services supplied by taxable persons established within the territory of the European Union but not in the Member State of consumption

Article 298 sexdecies G

…ss in the EU or has a fixed establishment there but who has not established his business within the territory of the Member State of consumption and does not have a fixed establishment there. The Memb…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: General provisions

Article 1636 B sexies

…ns of Articles 1636 B septies and 1636 B decies municipal councils and the deliberative bodies of inter-municipal cooperation bodies with their own tax system vote each year on the rates of property t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4°: Transactions in forward financial instruments

Article 242 ter E

…al futures instruments mentioned in 8° of I of article 35, in 5° of 2 of Article 92 and article 150 ter or, in the absence of an account keeper, the persons contracting these financial contracts menti…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Declaration by operators of electronic contact platforms

Article 1649 ter B

I.-The platform operator submits the declaration provided for in Article 1649 ter A when it is in one of the following situations: 1° it is resident in France; 2° It is not resident in France but sati…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Declaration by operators of electronic contact platforms

Article 1649 ter D

…or service providers who carry out one or more of the transactions referred to in I of Article 1649 ter A and, where applicable, the properties rented. To this end, it collects information relating to…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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