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Showing 1191–1200 of 4377 articles for “Art. 1649 quater B quater”
I. - The persons referred to in 13° of Article L. 561-2 are subject to the provisions of this chapter when, in the course of their professional activity:1° They participate in the name and on behalf o…
…ory authority designated in Article L. 561-36 of the identity of their managers or officers responsible for responding to requests from this department and authority and for ensuring the dissemination…
I. - The place of supply of tangible movable property is deemed to be in France when the property is in France:a) At the time of dispatch or transport by the seller, by the purchaser, or on their beha…
Profits invested in Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, Saint-Martin, Saint-Barthélemy, the Wallis and Futuna Islands and the French Southern and Antarctic Territories may, unde…
Assets held in an account held abroad, within the meaning of the second paragraph of article 1649 A, or in a capitalisation contract or an investment of the same nature subscribed abroad, within the m…
Financial institutions subject to Article I of Article 1649 AC of the General Tax Code,Article L. 102 AG of the Book of Tax Procedures and Article L. 564-1 of this Code shall set up an internal contro…
Infringements of the provisions of the first paragraph of Article 1649 AA are punishable by a fine of €1,500 per undeclared contract. This amount is increased to €10,000 per undeclared contract where…
…ators of online platforms referred to in Article L. 111-7 of this code and persons providing non-number-based interpersonal communications services within the meaning of 6° quater of Article L. 32 of…
I. - Companies subject to corporation tax with sales of less than 20 million euros in their last financial year may deduct from their taxable income a sum equal to the amount, excluding tax and exclud…
…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…
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