Article 293 A
1. On importation, the chargeable event occurs and the tax becomes chargeable at the time when the goods are deemed to be imported, within the meaning of 2 of I of Article 291.The import declaration m…
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Showing 2511–2520 of 2706 articles for “Art. 1er juin 2010”
1. On importation, the chargeable event occurs and the tax becomes chargeable at the time when the goods are deemed to be imported, within the meaning of 2 of I of Article 291.The import declaration m…
The obligation set out in Article L. 224-113 applies to the following categories of products and spare parts: 1° Bicycles, as defined in Article 1 of Decree no. 2016-364 of 29 March 2016 laying down s…
The following are exempt from the special tax on insurance agreements:1° Reinsurance, subject to what is stated in Article 1000 ;2° Insurance benefiting, under exceptional provisions, from exemption f…
I.-The communes in whose territory mineral water springs are located may institute, for their own benefit, a contribution on these waters.The deliberation instituting the contribution or modifying its…
The rate of tourist tax is set, for each type and category of accommodation, per person and per overnight stay.This rate is set by deliberation of the municipal council taken before 1st July of the ye…
I.-Local authorities or territorially competent public bodies may request that the bodies mentioned in articles L. 213-1 et L. 752-4 du code de la sécurité sociale or article L. 723-3 of the Rural and…
The following are deemed to be professional clients within the meaning of article L. 533-16, for all investment services and all financial instruments:1. a) The credit institutions referred to in arti…
I. - The agents authorised, under the conditions set out in II of Article L. 450-1, to investigate and record breaches or failures to comply with the obligations set out in Title IV of this Book may,…
I.-Public establishments for inter-municipal cooperation with their own tax status may be created by sharing an existing community of communes or agglomeration community under the conditions provided…
I.-For the application of I of Article L. 613-44, eligible commitments are included in the amount of own funds and eligible commitments mentioned in that Article only if they meet the conditions set o…
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