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Showing 1221–1230 of 2313 articles for “Art. 1 et 3 · CGI Art. 1729 B · BOI-BIC-CESS-40”
I. - From 2013, the departmental business tax equalisation funds existing in 2011 receive a State allocation totalling €423,291,955.From 2017, a reduction is applied to this allocation. For 2017, the…
I. - With effect from 1st January 2000, a compensation fund for airport nuisance in the communes bordering Paris-Charles-de-Gaulle airport and a compensation fund for airport nuisance in the communes…
I.-A declaration of a cross-border scheme is filed with the tax authorities, in dematerialised form, by the intermediary involved in implementing the scheme or by the taxpayer concerned. II.-For the p…
I. - A conciliation commission is set up in each département, comprising:1° A sitting magistrate, designated by order of the Minister of Justice, who acts as chairman;2° The departmental director of p…
I. - Bodies responsible for organising an international sporting competition in France and, where applicable, subsidiaries in which they directly or indirectly hold more than half of the capital are n…
Unless otherwise provided, the provisions of this code applicable to the départements and regions apply to the collectivité de Corse. For the application of these provisions: 1° References to the depa…
…ase is referred to it pursuant to the first paragraph of article L. 76 of the French Tax Procedures Book, the Direct Tax and Turnover Tax Commission includes, in addition to the Chairman, two taxpayer…
1. For the application of this code and its appendices, with the exception of 2 of article 206, 5° of 1 of article 635 and article 638 A, the sole trader referred to in articles L. 526-22 et seq. of t…
L'impôt sur la fortune immobilière est recouvré selon les modalités prévues à l'article 1658 and paid under the conditions set out in 1 of article 1663 and under the same securities, liens, guarantees…
I. - An advisory committee on tax credits for research expenditure is hereby established.This committee shall be chaired by a member of the administrative jurisdiction appointed by the Vice-President…
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