Article 286 quater
I.-1. Every taxable person shall keep a register of goods dispatched or transported, by himself or on his behalf, to the territory of another Member State of the European Union and intended in that St…
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Showing 111–120 of 60167 articles for “Art. 200 quater A”
I.-1. Every taxable person shall keep a register of goods dispatched or transported, by himself or on his behalf, to the territory of another Member State of the European Union and intended in that St…
As an exception to the provisions of article 38, where a life insurance contract has been taken out with an insurance company by a company on the life of a manager or a person playing a decisive role…
Transfers of units in venture capital mutual funds, specialised professional funds covered by article L. 214-37 of the Monetary and Financial Code as it stood prior to ordonnance no. 2013-676 of 25 Ju…
When a company carries out the transactions provided for in articles 48 and 49 of law no. 78-763 of 19 July 1978 on the status of sociétés coopératives de production, the cancellation of shares or cor…
I. - In venues where shows with an admission charge are organised, the operators must issue a ticket to each spectator or record and keep in a computerised system the data relating to admission, befor…
I. - Notwithstanding the provisions of Article 202, where a taxpayer liable for tax under the conditions provided for in 1 of that Article becomes, in order to carry on his profession, a partner in a…
I. - When members of the staff of an industrial or commercial company who are employed there set up a company to ensure the continuity of the company by buying back a fraction of its capital, the said…
Persons who design or publish management or accounting software or cash register systems or who intervene technically in the functionalities of these products directly or indirectly affecting the keep…
When the undertaking provided for in the fourth paragraph of 6° of 2 of article 793 is not complied with, the duties are recalled, increased by the late payment interest referred to in article 1727.
For the application of articles 354 to 354 ter, customs officers shall use the powers provided for in this Code, even if the limitation period provided for in article 351 has expired.
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