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Showing 1–10 of 33847 articles for “Art. 3 sept. 2015”
…services listed in Article L. 518-1 of the same code, the investment firms mentioned in Article L. 531-4 of the same code, portfolio management companies as well as insurance companies governed by art…
…ficials carry out their duties; 2° Attend administrative proceedings conducted on French territory; 3° Question taxpayers and request information from them; 4° Examine files and receive copies of the…
…ssement rural and sociétés whose principal activity is agricultural, within the meaning of article 63 of this Code, which are liable for corporation tax may, on option, be the subject of a deferral of…
…code;b. Provision no longer applicable;c. (Repealed).II.-The development tax mentioned in article 1635 quater A constitutes, from a tax point of view, an element of the cost price of the property deve…
The simplified scheme for declaring turnover taxes is the simplified declaration scheme provided for in article L. 162-1 of the code of taxes on goods and services.
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
They may apply to benefit from the simplified scheme provided for in article 302 septies A, subject to compliance with the conditions, from 1 January of the second year following the year in which the…
…ion concerning their first financial year or their first period of activity referred to in article 53 A or 1 of article 223 (1). This period also applies to new businesses wishing to be taxed under th…
…code of taxes on goods and services as well as to non-trading companies of means defined in article 36 of law no. 66-879 of 29 November 1966.Companies retain the benefit of these provisions for the fi…
Where the original of a document communicated by electronic means has been drawn up on paper, the president of the bench or the magistrate in charge of the investigation may order its production at an…
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