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Showing 21–30 of 182 articles for “Art. 1649 undecies”
I.-1° The intermediary referred to in Article 1649 AD is any person who designs, markets or organises a cross-border device that must be declared, makes it available for the purposes of its implementa…
…ons of I, any cross-border scheme containing at least one of the markers mentioned in II of Article 1649 AH is deemed to require a declaration. A cross-border device containing a marker in category A,…
…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…
…ctual activity is in the sectors eligible for the application of the provisions of I of Article 199 undecies B. When the company allocates all or part of the subscription to the construction of buildi…
…Where an intermediary is subject to a reporting obligation similar to that provided for in Article 1649 AD in several European Union Member States, the cross-border scheme is declared exclusively to…
The gross monthly salary and the residence allowance received by the President of the Republic, the Prime Minister and the other members of the Government pursuant to I of article 14 of the amending f…
I. - Functional allowances received by local elected representatives pursuant to the General Code of Local Authorities are subject to income tax in accordance with the rules applicable to salaries and…
I. - Companies subject to corporation tax may benefit from a tax reduction equal to the costs generated until 31 December 2024 by providing their employees, free of charge, with a fleet of bicycles fo…
1. Communes and their public establishments for inter-communal cooperation that have instituted the tax for the removal of household waste in accordance with articles 1379-0 bis, 1520 and 1609 quater…
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…
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