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Showing 8190 of 56769 articles for Art. s. L. 620-2

French Customs CodeIn force
Chapter III: Immunities, safeguards and obligations of customs officials.

Article 59 sexies

In accordance with articles L. 114-16-1 to L. 114-16-3 of the Social Security Code, customs officers are authorised to communicate and receive any documents or information useful in combating social s…

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

Article 80 sexies

…or the income tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be ta…

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

Article 1586 sexies

…tax, of fees or receipts collected in their name, less retrocessions, as well as miscellaneous gains.3. The turnover of persons whose income subject to income tax falls into the property income categ…

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

I. - Express freight companies carrying out the activities mentioned in 4.2 of Annex 30a to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Counc…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 2a: International assistance with recovery

Article 349 septies

Officials of the administrations of the other Member States of the European Union, duly authorised by the requesting authority by means of a written mandate and authorised by the French administration…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 sexies

…is farmed by a farmer who has carried out his activity as his main occupation for at least five years. Expropriated land that does not meet the conditions mentioned in Article L. 322-3 of the Code de…

AI translation · Updated 8 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

…foreign sovereign States, the central banks of these States or foreign public financial institutions.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
6 : Tax paid by electronic payment

Article 1681 septies

…evies provided for in VIII, IX and X of article 1649 quater B quater are paid by teleregulation.7 bis. Payment of the tax on the market value of real estate owned in France, mentioned in article 990 D…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Taxation based on actual profits

Article 54 septies

…8 quater B, the register is kept by the trustee who entered these assets in the trust assets' records.This register mentions the date of the transaction, the nature of the assets transferred, their or…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
19° decies : Tax reduction for rental investments and affordable rented accommodation

Article 199 septvicies

…ded that they undertake to rent it bare for use as their main home for a minimum period of nine years.2. The tax reduction applies under the same conditions:a) To housing that the taxpayer has built a…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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