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Showing 1111–1120 of 61284 articles for “Art. 151 septies A · CE 16 October 2019 n° 417364 · CE 28 June 2013 · BOI-BIC-PVMV-40-20-20-20”
I. - Municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of Article 1639 A bis,…
I.-In the event of a change in the method for determining the rental value of an industrial building or land pursuant to articles 1499-00 A or 1500, the resulting change in rental value is subject to…
When, pursuant to the provisions of Articles 694-14 to 695-9-57, the departments and units mentioned in Article 695-9-31 transmit information obtained from the department mentioned in Article L. 561-2…
Subject to the provisions of article A. 322-41, operators of establishments existing on 6 July 1999 must comply with the provisions of article A. 322-20, the second paragraph of article A. 322-24, the…
Two months before the date of the session, the committee will draw up a list of candidates admitted to take the knowledge test. Individual invitations mentioning the day, time and place of the test ar…
I. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…
The option for the simplified tax regime for industrial and commercial profits may be exercised each year. New companies exercise this option within the deadlines set for filing the declaration concer…
If, from the customer's request, they are effected within less than 24 hours, the service and summonses mentioned in article A. 444-39 (numbers 144 to 146 of table 3-2) shall give rise to the collecti…
The provisions of article 302 septies A bis are not applicable to natural or legal persons or to legal or de facto groupings of persons who carry out an occult activity within the meaning of the secon…
I. - When a person not established in the European Union is liable for value added tax or is required to fulfil reporting obligations, it is required to have a taxable representative established in Fr…
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