Article 568
…gory of tobacco, the rate of licence duty applied to the discount referred to in 3° of I of Article 570 is set in accordance with the table below: Year Rate (in %) From 1 January 2022 17.729Licence du…
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Showing 41–50 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…gory of tobacco, the rate of licence duty applied to the discount referred to in 3° of I of Article 570 is set in accordance with the table below: Year Rate (in %) From 1 January 2022 17.729Licence du…
The taxpayers referred to in Article 53 A are required to provide, at the same time as the income tax return for each financial year, a statement indicating the allocation of each of the passenger veh…
…eturn for each financial year, a detailed statement of the categories of expenditure referred to in 5 of Article 39 (1), when they exceed a certain amount set by order of the Minister for the Economy…
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
…s of article 302 septies A bis, taxpayers other than those subject to the regime defined in article 50-0 (1), are required to submit annual tax returns, in accordance with the conditions and deadlines…
The taxpayers referred to in the first paragraph of 1 of II of Article 39 C are required to provide, in the month following the start of the depreciation allowed as a deduction from taxable income, a…
Companies owing interest paid in respect of sums made available to them by members or shareholders and held in an individual blocked account must attach to their income tax return a statement of the s…
With a view to applying the provisions of the articles 39 bis to 39 bis B, the companies concerned are required to attach to each return they submit for income tax purposes a statement showing separat…
…a deduction of 71% for turnover from activities in the category mentioned in 1° and a deduction of 50% for turnover from activities in the category mentioned in 2°. These allowances may not be less t…
I. - The distance selling of manufactured tobacco products, including when the purchaser is located abroad, is prohibited in mainland France and the overseas departments. The acquisition, introduction…
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