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Showing 1–10 of 8626 articles for “Art. 10 sept. 2020”
A national register of trusts shall be set up in accordance with procedures specified by decree in the Conseil d'Etat.
…38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B, 210 A, 210 B, 210 D and 238 quater K of this code must attach to their income tax return a statement…
Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…
…t sent to the competent authorities of the country of dispatch in application of Regulation (EC) No 1013/2006 of the European Parliament and of the Council of 14 June 2006 on shipments of waste or, in…
I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…
…to in I of Articles 151 octies and 151 octies A or placed under the regime provided for in article 210 A, upon option exercised in the deed of contribution or the merger agreement, this fraction is ca…
…declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty;2° The company's registered office and all of its business and operating r…
Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…
…the difference between €350,000 and the amount of revenue and, in the denominator, the amount of €100,000;b) For businesses mentioned in b of 1°, a rate equal to the ratio between, in the numerator,…
Officials of the Directorate-General for Customs and Indirect Taxation and officials of the Directorate-General for Enterprise may, on request or spontaneously, disclose to each other all information…
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