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Showing 7801–7810 of 66662 articles for “Art. 1251 and 1251-1”
…ers into a business relationship in France within the meaning of article L. 561-2-1 of the Monetary and Financial Code and the director whose tax domicile is in France are required to declare the foll…
For the application of III of Article 1649 AD, the principal advantage criterion and the markers of cross-border arrangements subject to a reporting obligation are defined as follows: I.-General marke…
…te in which the taxpayer concerned carries on business although he is not resident for tax purposes and does not have a permanent establishment in any Member State. IV.-Where, pursuant to III, there i…
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…y, establishments benefiting from the provisions of articles L. 511-22 et L. 511-23 of the Monetary and Financial Code for their transactions with French residents and all persons who habitually recei…
…ation. An intermediary is also considered to be any person who, having regard to the relevant facts and circumstances and on the basis of available information and the subject-matter expertise and und…
I. - Account-keepers, insurance and similar undertakings and any other financial institution shall mention, on a declaration filed under conditions and deadlines set by decree, the information require…
…e as their tax return, the references of the contracts or investments concerned, the effective date and duration of these contracts or investments, the redemption and payment of premiums carried out d…
…the form of an agreement, arrangement or plan, whether legally enforceable or not, involving France and another State, whether a member of the European Union or not, is deemed to be cross-border if at…
…he inventory of local facilities is set by joint deliberations of the city council or Paris council and the arrondissement council, and, where applicable, amended in the same forms.In the event of dis…
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