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Showing 21–30 of 4146 articles for “Art. 1649 B”
…in particular life insurance contracts, are taken out with organisations mentioned in I of article 1649 ter who are established outside France, subscribers are required to declare, at the same time a…
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…
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…
Public administrations, establishments or bodies subject to control by the administrative authority, establishments benefiting from the provisions of articles L. 511-22 et L. 511-23 of the Monetary an…
…ther financial institution shall mention, on a declaration filed under conditions and deadlines set by decree, the information required for the application of Article 8(3a) of Council Directive 2011/1…
…mutual insurers or unions mentioned in Article L. 223-10-2 of the Mutual Insurance Code and similar bodies established in France, declare the subscription and settlement of capitalisation contracts or…
I. - Notwithstanding any provision to the contrary, approvals to which the granting of tax benefits provided for by law is subject are issued by the Minister responsible for the budget. Unless there i…
1. One or more tax record centres shall be set up in each department, under the authority of the Minister responsible for the budget. 2. The tax records centre brings together the various documents an…
I. - In the departments of Guadeloupe, French Guiana, Martinique, Mayotte and Reunion, a parcel-based land register is established and maintained at the State's expense, to be used as a basis for the…
All contracts, agreements or conventions entered into by public administrations and providing for the exemption of taxes, duties or levies collected by the State on its own behalf or on behalf of publ…
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