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Showing 6641–6650 of 60176 articles for “Art. 182 A ter”
I.-At the request of the farmer, the income tax relating to the following income is assessed each year in fifths for the year of cessation and the following four years: 1° The sums deducted in applica…
The professional activity to which the assets are assigned is subject to independent accounting, established under the conditions defined in the articles L. 123-12 à L. 123-23 et L. 123-25 to L. 123-2…
I.-Taxpayers may, by option, make a payment in full discharge of income tax based on the turnover or revenue from their professional activity when the following conditions are met:1° They are subject…
1. Any taxpayer liable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and w…
Where a person not established in France is required to appoint or have accredited to the tax authorities a representative established in France pursuant to I of Article 289 A, with the exception of r…
The trader provides digital content or a digital service in accordance with the contract and the criteria set out in Article L. 224-25-14. Where the contract provides for a one-off supply of digital c…
The digital content or digital service conforms to the contract if it meets in particular, where applicable, the following criteria: 1° It corresponds to the description, type, quantity and quality, i…
I.-In addition to the compliance criteria set out in the contract, the digital content or digital service is compliant if it meets the following criteria: 1° It is fit for the use normally expected of…
Where, in the course of the contract, personal data processing is carried out by the trader, a failure on his part to comply with his obligations under Regulation (EU) 2016/679 of 27 April 2016 and La…
I.-Defects in conformity which become apparent within twelve months of the digital content or digital service being supplied are presumed to have existed at the time of that supply, in the absence of…
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