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Showing 571580 of 69745 articles for Art. s. R 743-140 and A 743-10

French General Tax CodeIn force
VIII: System applicable to investment gold.

Article 298 sexdecies C

1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VIII: System applicable to investment gold.

Article 298 sexdecies B

1. Taxable persons who produce investment gold or transform gold into investment gold may, as an option, make the supply of such investment gold to another taxable person subject to value added tax.2.…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter I ter: Determining the cost price of land or property developments

Article 302 septies B

I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…

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

Article 1636 B sexies

I. - 1. Subject to the provisions 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…

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

Article 1636 B septies

I. - The rates of property tax and council tax on second homes and other furnished premises not allocated to the principal dwelling voted by a municipality may not exceed two and a half times the aver…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Capping based on value added

Article 1647 B sexies

I. - At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the territorial economic contribution of each business is capped according…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Special arrangements applicable to distance sales of goods imported from third countries or territories

Article 298 sexdecies H

I.-A. The following may avail themselves of this special scheme: 1° Any taxable person established on the territory of the European Union carrying out distance selling of goods imported from third ter…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Chapter VII: Provisions adapting Book VII.

Article R937-10

The acts listed in tables 2 to 6 of the Annex 7-5 of Book VII give rise to the collection of a fee for services rendered by the revenue office set up at the registry of the Noumea court of first insta…

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
II: Special schemes

Article 1594-0 F sexies

Sales resulting from the application of articles L. 181-14 to L. 181-28 of the rural and maritime fishing code relating to the agricultural development of uncultivated land, abandoned land and insuffi…

AI translation · Updated 7 Nov 2023Open Article
French Public Health CodeIn force
Section 10: Import and export

Article R5121-108

Any medicinal product which does not have a marketing authorisation as referred to in Article L. 5121-8 or an early access authorisation as referred to in Article L. 5121-12 or a compassionate access…

AI translation · Updated 2 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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