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Showing 6881–6890 of 60162 articles for “Art. 199 terdecies-0 A”
Any European investigation decision sent to the French authorities must be issued or validated by a judicial authority. This decision may concern, in the issuing State, either criminal proceedings or…
When non-commercial taxpayers generate both non-commercial and commercial income from the same business, all income is aggregated to determine the limit above which the controlled declaration is compu…
I. - Individuals domiciled in France for tax purposes within the meaning of Article 4 B who belong to a tax household whose reference tax income for the penultimate year, as defined in 1° of IV of art…
Value added tax is levied at the rate of 2.10% in respect of receipts from admissions to the first theatrical performances of newly created dramatic, lyrical, musical or choreographic works or classic…
Subscription to the contract referred to in article R. 211-35 is evidenced by the production of a certificate to the registration commission referred to in article L. 141-2. However, cover does not ta…
A national of a State that is not a member of the European Union or party to the Agreement on the European Economic Area and who does not hold a sports agent's licence referred to in article L. 222-7…
I. - The recovery and litigation of penalties calculated on a tax are governed by the provisions applicable to that tax.II. - The recovery and litigation of other penalties are governed by the provisi…
I. - 1. Where they do not fall within the scope of II ter of article 125-0 A or of I ter of article 990 I, sums which, on the day they were deposited with the Caisse des dépôts et consignations, were…
I.-(Repealed) II.-The approval provided for in Article 238 bis HO is granted to limited companies whose sole purpose is the co-ownership purchase of new fishing vessels: a) Operated directly and conti…
The employer, who gives the employee and sends the State-authorised body the elements of the declaration provided for in article L. 7122-23 which are respectively intended for them, is deemed to have…
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