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Showing 1241–1250 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”
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…
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…
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…
Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…
The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…
I. - A salaried reserve customs officer who carries out a period of employment or training as part of the Customs Administration's operational reserve during his working hours must, where the duration…
Officials of the administrations of the other Member States of the European Union, duly authorised by the requesting authority by means of a written mandate and authorised by the French administration…
The tax on gaming houses is established, collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.
The fee provided for in Article R. 663-16 in respect of the task of collecting and distributing dividends laid down by the plan (number 4 of table 4-2) is set in proportion to the cumulative amount of…
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
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