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Showing 1141–1150 of 4329 articles for “Art. 163 quinquies B”
The sums referred to in article 721-16 are entered in the automatic account for promotion abroad during the first half of each year.For each year, these sums are entered in the automatic account for p…
1 The chargeable event for the tax occurs:a) At the time when the supply, the intra-Community acquisition of goods or the provision of services is carried out;a bis) For supplies other than those refe…
When objects that are the medium of computer data have been placed under seal, the public prosecutor or the judicial police officer or, under the latter's supervision, the judicial police officer or t…
…sums referred to in articles 721-13 and 721-18 are entered in the automatic account for promotion abroad on a provisional basis during the first half of each year and on a definitive basis during the…
I. - The flat-rate tax referred to in Article 1635-0 quinquies applies to land-based electricity production facilities using mechanical wind energy and electricity production facilities using hydrauli…
…r a trust agreement who carry out an activity under the conditions set out in articles 1447 et 1447 bis and whose turnover exceeds €152,500 are subject to the business value added contribution.II. - 1…
I. - A fine equal to 5% of the sums omitted shall be imposed where the following documents are not produced or are inaccurate or incomplete:a. Table of provisions provided for pursuant to the provisio…
I. - 1. The benefits defined in I of Article 80 bis and in I of Article 80 quaterdecies from a French source, give rise to the application of a withholding tax on the sale of the corresponding securit…
I. - As from 1st January 2001, notwithstanding the provisions of article L. 2332-2, before its budget is voted, the newly-created public establishment of intercommunal cooperation subject to the provi…
I. - 1 A contribution on the reference tax income of the tax household, as defined in 1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, r…
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