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Showing 81–90 of 1102 articles for “Art. 1594-0 G”
I.-Taxpayers may, by option, make a payment in full discharge of income tax based on the turnover or revenue from their professional activity when the following conditions are met:1° They are subject…
The rate of the contributions for the repayment of the social debt mentioned in articles 1600-0 G to 1600-0 I is set by the article 19 of order no. 96-50 of 24 January 1996 relating to the reimburseme…
I. - The invoicing rules provided for in Article 289 apply to transactions deemed to be located in France pursuant to Articles 258 to 259 D, excluding those carried out by a taxable person who has est…
1. For the taxation of their profits, companies whose turnover excluding tax, adjusted if necessary in proportion to the operating time during the reference year, does not exceed, in the previous cale…
Heading 0-Common parts 01. Quality of the authorising officer (1) (2) (1) As part of the control of the status of the authorising officer that accounting officers are required to carry out in respect…
The rights associated with supplementary occupational pension contracts offered by supplementary occupational pension funds or insurance companies are payable to the beneficiary from the earliest of t…
For the application of the rules relating to the place of supply of services provided for in articles 259 to 259 D, the following are considered to be taxable persons:1° For all services supplied to h…
…er Member States of the European Community are those listed in Article 299 of the Treaty establishing the European Community, excluding the following territories: For the Federal Republic of Germany,…
…idental items that are subject to different rates, the rate applicable to that transaction is the highest rate among the rates applicable to those different items.
For the application of articles 283 to 285 A, a taxable person who carries out a taxable supply of goods or services in France and who has a permanent establishment there which does not participate in…
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