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Showing 811–820 of 9051 articles for “Art. 158 · CE 18 June 1990 n° 61022 · CE 16 July 2008 n° 277180 · CE 16 June 2004 n° 235647”
I.-1. For the application of article 1636 B sexies, the municipal reference rate for property tax on built-up properties for 2021 is equal to the sum of the municipal and departmental rates applied in…
…bis of which the settlor or at least one of the beneficiaries is domiciled for tax purposes in France or which includes property or a right situated there, the administrator of a trust defined in art…
For the application of 1 of I of Article 1636 B sexies to the City of Paris, the reference rate of property tax on built-up properties relating to 2019 is equal to the sum of the municipal rate for 20…
For the application of articles 1609 nonies C, 1636 B sexies, 1636 B decies, 1638-0 bis, 1638 and 1638 quater to communes and public establishments for inter-communal cooperation with their own tax sy…
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…
…Where an intermediary is subject to a reporting obligation similar to that provided for in Article 1649 AD in several European Union Member States, the cross-border scheme is declared exclusively to…
Open the article to read the full text in English.
…ry and Financial Code for their transactions with French residents and all persons who habitually receive securities, titles or funds on deposit must declare to the tax authorities the opening and clo…
I.-1° The intermediary referred to in Article 1649 AD is any person who designs, markets or organises a cross-border device that must be declared, makes it available for the purposes of its implementa…
For the application of 1 of I of article 1636 B sexies to communes located on the territory of the Greater Paris metropolis that were members on 1 January 2015 of a public establishment for inter-comm…
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