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Showing 8301–8310 of 49805 articles for “Art. 25-8 II”
All persons who separate and refine gold, silver or platinum for the trade, as well as auctioneers, ministerial officers or any other bodies (auction rooms, municipal credit institutions, etc.) carryi…
…fruit and vegetables mentioned in Article L. 611-4-1 of the French Rural and Maritime Fishing Code.II. a. The persons mentioned in I are exempt from this tax if they meet the following conditions:b.…
Associations whose purpose is to develop the use of accountancy, to provide assistance in management matters, to provide them with an analysis of economic, accounting and financial information with re…
…iations by the tax authorities are specified in the agreement referred to in Article 371 O of Annex II. Associations are required to carry out concordance, consistency and plausibility checks on their…
Documents held by members of associations defined in article 1649 quater F pursuant to Article 99 of this code must be drawn up in accordance with one of the professional charts of accounts approved b…
The conditions under which persons subject to the simplified scheme for declaring turnover taxes mentioned in article 302 septies A pay the taxes covered by this scheme are determined under the condit…
…h the collection department responsible for the taxpayer's registered office or main establishment. II.-Taxpayers who consider that payment of an advance would result in the amount of tax definitively…
In the event that the taxpayer ceases trading, the amount of the tax provided for in article 299 due in respect of the year in which the activity ceases is established immediately. It is declared, pai…
…are and pay the tax for all the taxpayers in the group, within the meaning of the last paragraph of III of article 299, to which it belongs. In this case, article 1693 ter does not apply to this tax.…
In Saint-Barthélemy, the Public Prosecutor may, in the course of the investigation or if no court has been seised or when the court seised has exhausted its jurisdiction without having ruled on the fa…
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