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Showing 61–70 of 2313 articles for “Art. 3 · C. com. Art. L 144-7 et R 144-1 · CGI Art. 1728”
I.-The platform operator shall mention in the declaration provided for in Article 1649 ter A information relating to sellers or service providers using its platform where they meet the following condi…
Individuals, associations and non-trading companies domiciled or established in France are required to declare, at the same time as their income tax or profit tax return, the references of the digital…
Filing the list mentioned in the first paragraph of article L. 102 AG of the Book of Tax Procedures is punishable by a tax fine of €200 per account holder omitted.
Failures to comply with a declaration or notification obligation provided for in Articles 1649 AD, 1649 AE and 1649 AG result in the application of a fine which may not exceed €10,000. The amount of t…
In accordance with article L. 8222-4 of the French Labour Code, when the co-contractor is established or domiciled abroad, the obligations whose compliance is subject to verification are those resulti…
Failure to respond or partial response to the formal notice referred to in II of Article L. 13 BA of the Book of Tax Procedures shall result in the application, for each financial year audited, of a f…
Persons who carry out commercial import, sale, commission and brokerage operations involving live butchery and charcuterie animals, as well as those who carry out commercial purchase operations involv…
Capital gains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and i…
The advance payment provided for in 2° of 2 of article 204 A is payable:A. - Income subject to income tax in the categories of industrial and commercial profits, agricultural profits, non-commercial p…
When a hybrid entity of a reverse hybrid scheme is incorporated or established in France, its income shall be taxed, as the case may be, either under corporation tax or under the conditions provided f…
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