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Showing 1391–1400 of 2619 articles for “Art. 163 bis G”
1. Natural persons who, in the exercise of their profession, pay commission, brokerage, commercial or other rebates, occasional or other fees, gratuities and other remuneration to third parties must d…
I.-The administrator of a trust defined in Article 792-0 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 sit…
…40-6 are accessible, for the purposes of their respective missions and in compliance with the rules guaranteeing the confidentiality of information covered by medical or business secrecy:1° To organis…
1. a. Taxpayers who own, rent or occupy free of charge a dwelling located in France, used as their main residence, may benefit from an income tax credit for expenditure on the installation or replacem…
Right holders are not, however, obliged to take the measures set out in Article L. 331-7 where the work or other subject-matter protected by a neighbouring right is made available to the public under…
…rovisions of Article L. 112-1 apply to all production, distribution and service activities, including those carried out by public entities, in particular under public service delegation agreements, as…
The withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A: 1° and 2° (Obsolete provisions); 3° The proceeds of bond loans contracted before 1 January 196…
…t to the reduced rate of value added tax pursuant to Article 278 septies or of I of l'article 278-0 bis. The option is valid from the first day of the month following that of the request and until the…
Sales of new goods correlative to the transfer or contribution to a company of a business are exempt from any proportional registration duty when they give rise to the collection of value added tax or…
…blic establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision taken under the conditions defined in I of article 1639 A bis, exempt from business…
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