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Showing 11–20 of 33875 articles for “Art. 3 sept. 2013”
1. Sole traders and companies referred to in Article 239 quater A subject to the regime defined in article 302 septies A bis may keep super-simplified accounts. These accounts only record details of r…
The provisions of article 302 septies A bis are not applicable to natural or legal persons or to legal or de facto groupings of persons who carry out an occult activity within the meaning of the secon…
…Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B, 21…
Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…
…rtment responsible for large companies within the tax administration under conditions set by decree.3. Payment of the business value added contribution is made by teleregulation.4. The payments referr…
…L. 642-17 of the Rural and Maritime Fishing Code or an inspection body mentioned in article L. 642-3 of the same code, made necessary by the implementation of the article 73 of law no. 2006-11 of 5 J…
…this Code;b) From income tax in respect of industrial and commercial profits as defined in Articles 34 and 35;c) From the withholding tax provided for in Article 119 bis applicable to sums received by…
…their application; 2° Establishing the annual tax on personal watercraft mentioned in article L. 423-4 of the code of taxes on goods and services. 3° To the application of customs duties, or any othe…
…tence of the directors and partners;2° Be up to date with their tax and social security obligations;3° Take out insurance against the pecuniary consequences of their professional civil liability cover…
…ent to the competent authorities of the country of dispatch in application of Regulation (EC) No 1013/2006 of the European Parliament and of the Council of 14 June 2006 on shipments of waste or, in th…
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