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Showing 16411650 of 67924 articles for Art. s. R 214-1 to R 214-15 · R 211-2

French General Tax CodeIn force
II: Deductions

Article 273 septies D

A regularisation of the tax initially deducted and charged on a good is not made for new unsold food and non-food items that have been donated to associations recognised as being in the public interes…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Reduced rate

Article 278 sexies A

I.-The reduced rates referred to in II apply to self-deliveries of the following works: 1° Work to extend the premises or to bring the building to a new state within the meaning of 2° of 2 of I of Art…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Sub-section 2: Remuneration of the administrator.

Article R663-15-1

The plan execution commissioner shall be allocated, in respect of the due diligence he has carried out in the context of new cash contributions provided for in the third paragraph of Article L. 626-26…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
XI: Goods transiting through a warehouse or logistics storage platform

Article 298 sexdecies J

I.-The operator of a warehouse or logistics platform for the storage of goods intended for delivery within the meaning of 1° of II of Article 256 or a similar operation mentioned in III of the same Ar…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Intra-Community transactions involving new or second-hand means of transport

Article 298 sexies A

Taxable resellers subject to the obligations set out in article 297 G who wish to benefit from the scheme provided for in article 297 A and agents are required to request, on behalf of their client or…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
X : Special arrangements for the declaration and payment of value added tax on importation

Article 298 sexdecies I

I.-Where, for the import of goods covered by distance selling of imported goods, with the exception of products subject to excise duty, contained in consignments with an intrinsic value not exceeding…

AI translation · Updated 7 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 Tax CodeIn force
Section VIII: Tax for the development of vocational training in the car, cycle and motorbike repair trades

Article 1609 sexvicies

I. - With effect from 1st January 2004, a tax is introduced for the benefit of the National Association for Automobile Training. It contributes to the financing of initial vocational training, in part…

AI translation · Updated 7 Nov 2023Open Article
French Public Health CodeIn force
Subsection 3: Société d'exercice libéral de pharmaciens d'officine.

Article R5125-15-1

The legal representative of the company shall notify the president of the competent council of the Ordre des pharmaciens, by any means that provides proof of its date of receipt and within one month o…

AI translation · Updated 2 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
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