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Showing 241250 of 66234 articles for Art. s. L 151-4 and L 151-5

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 General Tax CodeIn force
11: Business value added tax

Article 1679 septies

Companies whose business value added contribution for the year preceding the year of taxation exceeds €1,500 must pay:- no later than 15 June of the year of taxation, a first instalment equal to 50% o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IIe: Special arrangements for those liable for tax on services provided by electronic communications operators

Article 1693 sexies

Les redevables de la taxe prévue à l'article 302 bis KH pay this tax in monthly or quarterly instalments at least equal, respectively, to one twelfth or one quarter of the amount of tax due in respect…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter VI: Temporary admission.

Article 173 sexies

The Director General of Customs and Indirect Taxation may, where circumstances justify, and subject to the provisions relating to value added tax, allow temporary admission accounts to be regularised:…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 5: Foreign financial relations

Article L733-5

I.- Pursuant to 8° of Article 7 of Organic Law No. 2004-192 of 27 February 2004, subject to the adaptation provisions set out in II, the following are applicable by operation of law in French Polynesi…

AI translation · Updated 6 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 5: Foreign financial relations

Article L732-5

I.- Pursuant to 8° of article 6-2 of Organic Law no. 99-209 of 19 March 1999, subject to the adaptation provisions set out in II, the following shall apply ipso jure in New Caledonia: 1° Article L. 15…

AI translation · Updated 6 Nov 2023Open Article
French Monetary and Financial CodeIn force
Chapter IV: SPECIFIC PROVISIONS FOR THE WALLIS AND FUTUNA ISLANDS

Article L734-5

I.- Are applicable in the Wallis and Futuna Islands, subject to the adaptation provisions provided for in II, the provisions of the articles mentioned in the left-hand column of the table below, in th…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
4°: Provisions applicable to certain contracts concluded for properties located in priority development areas

Article 239 sexies D

By way of derogation from the provisions of I of Article 239 sexies and those of l'article 239 sexies B, tenants meeting the conditions of a and b of article 39 quinquies D are exempt from any reinteg…

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

Article 220 Z septies

I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 1: Powers of the Regional Council

Article L4433-4-5-1

The regions of Guadeloupe and La Réunion may, under the conditions determined by an agreement with the State, appoint public servants from the territorial collectivity to represent it in France's dipl…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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